關(guān)島AICPA會計委員會通知：關(guān)島CPE提交形式改為線上！

利好消息！關(guān)島AICPA會計委員會通知：關(guān)島CPE提交形式改為線上！所有關(guān)島美國注冊會計師執(zhí)照持有人可以自行創(chuàng)建自己的個人賬號，線上報告和提交CPE完成文件！

到目前為止，所有滿足CPE要求的美國注冊會計師已經(jīng)收到了來自NASBA Automated Systems的電子郵件()，郵件重點內(nèi)容涉及以下幾點：

（1）提供注冊CPE Audit Service 賬號的鏈接() 

（2）在線表格輸入個人注冊碼（Registration Code）

（3）一旦您創(chuàng)建了帳戶，請用公司或個人郵件給發(fā)送 an accepted contract，后續(xù)帳號的所有溝通都將用此電子郵件。

（4）如何注冊賬號帳號的視頻介紹鏈接

請注意，所有CPE課程必須符合美國注冊會計師協(xié)會（AICPA）和美國國家會計委員會協(xié)會（NASBA）聯(lián)合發(fā)布的《繼續(xù)職業(yè)教育（CPE）課程標(biāo)準(zhǔn)聲明》（2019年）。

原文如下：

ATTTENTION: ALL GUAM LICENSED CPAS 

RE: Guam joins the NASBA CPE Audit Service 

Good News! The Guam Board of Accountancy has implemented the NASBA CPE Audit Service. This new CPE tracking system online, enabling all Guam Licensees to create their individual accounts for reporting CPE courses and documentation, at any time, from anywhere access is available. This ability to immediately report and submit documentation CPE events eliminates the need to worry with maintaining CPE records throughout the year and submitting all via email to the Board by January 15th. 

By now, all licensees subject to CPE reporting requirements should have received an email directly from NASBA Automated Systems () with a link to register your CPE Audit Service account () and a unique Registration Code to be entered in the online form. Once you have created your account, please make an accepted contact in your corporate e-mail policy or personal e-mail account, as all regarding your account from this email address. There is also a link to a Help Video to view a tutorial on the account registration process. 

Please create your CPE Audit Service account using the unique registration code in the email you received. Though the Board has any paper CPE reports you submitted for 2018 – 2019 on file, you may enter your CPE information for prior years. As the Guam CPE rules are embedded in the system, doing so ensures that your 2020 CPE reporting, your record will for the entire 3 year CPE period under review in the event that you are chosen for audit. You will also be able to see any carryover hours available for satisfying future requirements. 

NOTE that all reported CPE courses must meet the Statement on Standards for Continuing Professional Education (CPE) Programs (2019) published jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) [the standards]. The CPE providers from NASBA’s National Registry of CPE Providers are selectable when entering course providers. You may also ADD a course provider that may not be listed for selection, though final acceptance of such is subject to Board approval. 

As always, you your annual CPE requirements by December 31st. An automatic extension to June 1st will be granted IF an additional 16 hours of CPE in A&A fields of study and report your CPE by June 1st. Any licensee that does not fulfill their annual requirements by December 31st will be assessed a delinquency fee of $75.00 for