美国CPA考试——关岛报考条件及执照申请要求

来源: 正保会计网校编辑： 2018/02/22 16:09:07　字体：大小

关岛（The Territory of Guahan/Guam），首府是阿加尼亚（Hagåtña，前称Agaña）。关岛现为美国海外属地，是美国的非宪辖管制领土。这里是通向密克罗尼西亚的门户，被誉为“免税购物天堂”。

报考要求：

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

也就是说报考关岛您的学历必须是本科及本科以上。

除了满足学历的要求，还必须要获得24个高级层次的会计学分，包含3个财务会计学分、3个审计学分、3个税务学分、管理/成本会计学分；以及24个商业学分，其中包含6个经济学分、3个金融学分、3个商业法学分。

关岛认可的评估机构：NASBA, FACS, ERES

考试费用：

1.申请费：每次申请NTS，申请费为50美金

2.各科考试费：

考试时间安排：

2017年4月1日后，各科考试时间均为4个小时。

考试通过大家特别关心的问题肯定就是如何申请执照了，下面咱们就来具体聊聊在关岛申请美国CPA执照到底有哪些要求吧。

1.本科学位，总学分为150学分；24个高级层次的会计学分，包含3个财务会计学分、3个审计学分、3个税务学分、管理/成本会计学分；以及24个商业学分，其中包含6个经济学分、3个金融学分、3个商业法学分。

2.申请人需要有良好的道德素质，且需要三个道德证明人。

3.必须具有2年的工作经验（至少4000小时）证明加上120学分，或者1年的工作经验加上150学分；1000小时工作经验（由经授权执行证明工作的被许可人直接监督）；

4.必须出具持有美国CPA执照的人的签字。

Age Requirement （年龄要求）:	None
Citizenship Requirement:	No
Residency Requirement （居住权要求）:	No
Social Security Number Requirement（社保号要求）:	No （a passport number and country is acceptable）
Education Requirement for Licensure（学历要求）	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 （会计学分要求）:	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 （工作经验）:	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