PDF-Obtain Guam Accountant, Certified Public License Practice Course

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License Description: Certified Public Accountants analyze business records and financial reports. They audit profit and loss statements, balance sheets, cost studies, and prepare tax reports. Accountants may also develop, install, and supervise accounting systems and operations. There are three fields of accounting employment: public accountants, who have their own firms or work for accounting firms; management accountants, who handle the financial records of the companies for whom they work; and accountants who are employed by the government. The requirements for Licensure are as follows: 1) Must meet the education and experience requirements set by the Board. 2) Must pass all parts of the CPA examination. 3) Must provide fingerprints and authorize the Board to conduct a criminal background check for verification. Any candidate who successfully completes the CPA examination must also complete 150 semester credit hours of education in order to be licensed. Successful candidates must complete this education requirement within 3 years of the date the last CPA exam section was passed. Candidates who are unable to complete this education requirement within 3 years due to extreme hardship (medical or other) may apply to the Board for an extension. Education Requirements to sit for the CPA Examination: An applicant will be deemed to have met the education requirement if the applicant earned a graduate or an undergraduate degree including at least 30 hours in business and at least 30 upper-level or 20 graduate hours in accounting (or a combination thereof) from a college or university that meets the criteria for accreditation. Applicants must meet the accounting education requirements and the business education requirements. The accounting component of the applicant\'s educational program must include at least 30 semester credit hours (SCH) of undergraduate accounting courses above the principles level or 20 SCH of graduate-level accounting courses, or a combination thereof. The accounting component must include coverage of financial accounting, management accounting, governmental and not-for-profit accounting, federal taxation, auditing and attestation, and accounting information systems. The applicant must earn a grade of \"\"C\"\" or better in each course included in the accounting component. The business component of the applicant\'s educational program must include at least 30 SCH of undergraduate courses in business, other than accounting, or 20 SCH of graduate business courses other than accounting (or a combination thereof). The applicant must earn a grade of \"\"C\"\" or better in each course included in the business component. Internship credit: The accounting or business component (but not both) may include a maximum of 3 SCH earned for an accounting internship. Internship credit may not be used to fulfill the subject matter requirements. The business component may include a maximum of 3 SCH earned for a business internship, other than in accounting. Independent study: The accounting or business component (but not both) may include a maximum of 3 SCH earned for an independent study. When appropriately documented by the institution, these hours may be used to fulfill part of the subject matter requirements. Examinations and Fees: CPA Examination: Initial (first-time) application fee: $50.00, 4 Exam Sections: $120.00, 3 Exam Sections: $105.00, 2 Exam Sections: $90.00, 1 Exam Section: $75.00. A fee of $224.99 per section is also collected by the Board and passed on to NASBA, Prometric, and the AICPA. Other fees are also collected by the Board and will be displayed on the examination application. Once eligibility to take the exam is determined, the Board will send an Authorization to Test to the National Candidate Database at National Association of State Boards of Accountancy (NASBA). NASBA will then issue a Notice to Schedule (NTS). An eligible candidate has 6 months from the date of the NTS, to schedule and take the approved examination sections. Utilizing the NTS, candidates are required to contact Prometric for site locations and test times. For a list of the Prometric Testing Centers in Arkansas, visit their web site at www.prometric.com. The Arkansas State Board of Accountancy does not control space availability or locale of the testing centers. CPA/PA License Application fee: $50.00, Reciprocal License Application fee: $50.00, Registration as a Certified Public Accountant Application fee: $50.00, License to Practice Registration fee (Annual): $110.00. Visit the ASBPA Web site for additional fees. Licensing Agency: Arkansas Department of Labor and Licensing
Arkansas State Board of Public Accountancy
900 W. Capitol, Suite 400
Little Rock , AR 72201
(501) 682 1520
ASBPA@arkansas.gov
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License Description: Analyzes financial information to prepare financial reports and give advice on money matters.
Licensing Agency
Vermont Secretary of State
Office of Professional Regulation
Accountancy Board, Public
89 Main Street, 3rd floor
Montpelier, VT 05620
(802) 828 1505
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License Description: Licensing Agency: Department of Public Health and Social Services
Health Professional Licensing Office
P O Box 2816
Hagatna , GU 96923-2816
(671) 735 7106
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License Description: Licensing Agency: Guam Board of Professional Engineers, Architects, and Land Surveyors
East-West Ctr., Unit D, Suite 208, 718 North Marine Drive
Upper Tumon, GU 96913
(671) 646 3115
infoguam@guam-peals.org
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License Description: Licensing Agency:
Supreme Court of Guam
Guam Board of Law Examiners
Suite 300 Guam Judicial Center, 120 W. O\'Brien Drive
Hagatna , GU 96910-5174
(671) 475 3180
bole@guamsupremecourt.com
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License Description: Licensing Agency: Department of Public Health and Social Services
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P O Box 2816
Hagatna , GU 96932-2816
(671) 735 7410
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License Description:Licensing Agency:
Guam Environmental Protection Agency
P O Box 22439
Barrigada, GU 96921-2439
(671) 475 1622
Sabrina.CruzSablan@guamepa.net
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License Description:Licensing Agency:
Guam Environmental Protection Agency
P O Box 22439
Barrigada, GU 96921-2439
(671) 475 1622
Sabrina.CruzSablan@guamepa.net
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License Description:Major Requirements for License: Embalmer (528 licenses) -- 1) Pass funeral service science section of the national board examination or the state equivalent examination; Exam Fee - $125 2) Pass the embalmer state laws and rules examination; Fee - $80 3) Have been licensed as an intern for at least one year; 4) Successfully completed an internship program that included assisting in the embalming of at least 25 dead human bodies; 5) Application Fee - $85 Reciprocity: No License Fee: Initial - $85; Renewal (Annually by July 1) - $85 Continuing Education: 12 Credit Hours Annually; if licensed less than 12 months, 1 Credit Hour for each month Major Requirements for Embalmer\'s Assistant Registration (20 registrations) -- 1) Registered as an apprentice embalmer for at least five continuous years; 2) Not have had any disciplinary action taken against the person\'s registration by the board within the last five years; 3) Pass a practical examination demonstrating the person\'s competence in embalming and safety procedures; 4) Proof of the applicant\'s employment as an apprentice embalmer at an establishment under the supervision of an embalmer licensed under this article; 5) Application Fee - $85 Reciprocity: No Registration Fee: Initial - $85; Renewal (Annually by July 1) - $85 Continuing Education: 6 hours every calendar year; if registered fewer than 12 months, 1 credit hour for every 2 months of registration
Licensing Agency
Funeral Directors And Embalmers, Board of
1400 W Washington, Suite 230
Phoenix, AZ 85007
(602) 542 3095
pat.keith@azfuneralboard.us
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License Description:Licensing Agency:
Department of Public Health and Social Services
Guam Board of Barbering and Cosmetology
P O Box 2816
Hagatna , GU 96932-2816
(671) 735 7410
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License Description:Licensing Agency:
Department of Public Health and Social Services
Guam Board of Barbering and Cosmetology
P O Box 2816
Hagatna , GU 96932-2816
(671) 735 7410
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License Description: Certified Public Accountants must be licensed by the Idaho State Board of Accountancy. To be licensed applicants must: 1.) Be 18 years of age or older; 2.) Be of good moral character; 3.) Earn a Bachelor\'s degree that meets Board of Accountancy class and credit requirements at an approved college or university; 4.) Successfully completed a course in ethics; 5.) Passed the Uniform CPA exam; 6.) Complete one year of accounting and tax experience that includes no fewer than 2,000 hours. Term: Licenses are renewed annually as of July 1.
Licensing Agency
Idaho State Board of Accountancy
3101 W. Main Street Suite 210, PO Box 83720
Boise, ID 83720-0002
(208) 334 2490
isba@boa.state.id.us
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License Description: Certified Public Accountants must be licensed by the Idaho State Board of Accountancy. To be licensed applicants must: 1.) Be 18 years of age or older; 2.) Be of good moral character; 3.) Earn a Bachelor\'s degree that meets Board of Accountancy class and credit requirements at an approved college or university; 4.) Successfully completed a course in ethics; 5.) Passed the Uniform CPA exam; 6.) Complete one year of accounting and tax experience that includes no fewer than 2,000 hours. Term: Licenses are renewed annually as of July 1.
Licensing Agency
Idaho State Board of Accountancy
3101 W. Main Street Suite 210, PO Box 83720
Boise, ID 83720-0002
(208) 334 2490
isba@boa.state.id.us
http://isba.idaho.gov/