美國CPA考試——關島報考條件及執照申請要求

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來源: 正保會計網校編輯： 2018/02/22 16:09:07　字體：大小

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關島（The Territory of Guahan/Guam），首府是阿加尼亞（Hagåtña，前稱Agaña）。關島現為美國海外屬地，是美國的非憲轄管制領土。這里是通向密克羅尼西亞的門戶，被譽為“免稅購物天堂”。

報考要求：

A. You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.

B. 24 credit hours must be in upper division accounting courses, including the following courses:

• 3 credit hours in Financial Accounting

• 3 credit hours in Auditing

• 3 credit hours in Taxation

• 3 credit hours in Management or Cost Accounting

C. 24 credit hoursmust be in Business, which should include the following courses:

• 6 credit hours in Economics

• 3 credit hours in Finance

• 3 credit hours in Business Law

也就是說報考關島您的學歷必須是本科及本科以上。

除了滿足學歷的要求，還必須要獲得24個高級層次的會計學分，包含3個財務會計學分、3個審計學分、3個稅務學分、管理/成本會計學分；以及24個商業學分，其中包含6個經濟學分、3個金融學分、3個商業法學分。

關島認可的評估機構：NASBA, FACS, ERES

考試費用：

1.申請費：每次申請NTS，申請費為50美金

2.各科考試費：

考試時間安排：

2017年4月1日后，各科考試時間均為4個小時。

考試通過大家特別關心的問題肯定就是如何申請執照了，下面咱們就來具體聊聊在關島申請美國CPA執照到底有哪些要求吧。

1.本科學位，總學分為150學分；24個高級層次的會計學分，包含3個財務會計學分、3個審計學分、3個稅務學分、管理/成本會計學分；以及24個商業學分，其中包含6個經濟學分、3個金融學分、3個商業法學分。

2.申請人需要有良好的道德素質，且需要三個道德證明人。

3.必須具有2年的工作經驗（至少4000小時）證明加上120學分，或者1年的工作經驗加上150學分；1000小時工作經驗（由經授權執行證明工作的被許可人直接監督）；

4.必須出具持有美國CPA執照的人的簽字。

Age Requirement （年齡要求）:	None
Citizenship Requirement:	No
Residency Requirement （居住權要求）:	No
Social Security Number Requirement（社保號要求）:	No （a passport number and country is acceptable）
Education Requirement for Licensure（學歷要求）	Candidate must meet one of four educational requirement: Graduate degree w/a concentration in accounting or Graduate degree and complete 24 semester or equivalent quarter hours in accounting at the upper or graduate level or 150 hours （BA degree） from a business school or college of business and complete 24 hours in accounting at the upper or graduate level and 24 hours in business at the upper or graduate level or 150 hours （BA degree） from an accredited educational institution and 24 hours in upper or graduate level accounting and 24 hours of upper division or graduate level business
Participates in International Examination Program	Yes
Hours in accounting （會計學分要求）:	24 credit hours consists of upper division accounting courses, including the following courses: 3 credit hours in Financial Accounting, 3 credit hours in Auditing, 3 credit hours in Taxation, 3 credit hours in Management or Cost Accounting. 24 credit hours in business consists of courses: 6 credit hours in Economics, 3 credit hours in Finance, 3 credit hours in Business Law
Exam sitting requirements:	120 hours - Transcript acknowledging BA degree or that following the examination the candidate is within 150 days of completion of the degree.
Experience requirements （工作經驗）:	Sat for exam November 2000 or after: 1 year experience in practice of public accounting gained through employment in government, industry, academia or public practice. Education exemption: If B.A. degree （with accounting concentration） was obtained and exam taken May 2000 or prior, 1 year of experience in public accounting will satisfy the experience requirement. Sat for exam May 2000 or prior: 2 years experience in practice or public accounting gained through employment in government, industry, academia or public practice.
Ethics exam:	No ethics exam