How To Obtain a Certificate of Certified Public Accountant In American Samoa

How To Obtain a Certificate of Certified Public Accountant In American Samoa

To obtain a certificate , you must take an examination in accounting, auditing and any other subjects that the Territorial Board of Public Accountancy decides is appropriate. The examination will be administered in the presence of the Board and is scheduled at the frequency that the Board considers desirable but not less frequently than every year.

Office Locations and Contacts

Office of the GovernorA.P. Lutali Executive Office Building
Pago Pago, American Samoa 96799
Website

What Are All The Eligibility

To be able to obtain a certificate from a an accountant who is certified, applicants must:

  • Must be 18 or older.
  • Have a morally sound character and
  • Education requirements:
    • prior to the 1st of January 1979, must have a baccalaureate diploma awarded by a college or university that is recognized by the Board prior to 1 January 1979.
    • After December 31, 1988, will be required to hold the baccalaureate degree from an institution that is recognized in the Board and to have completed no as little as 30 hours in a semester of further study at that institution or college, the education program must include an accounting-related concentration as well as related subjects that the Board decides to be suitable.

A person who is a holder and continues to hold an active Certificate in the name of a Certified Public Accountant of another state for minimum 10 years prior to the date of the application under 31.0210 of the Public Accountancy Law , 1978 and is and remains engaged in the practice of public accountant in another state for a time of not less than five years prior to when he applies under 31.0210, if upon an examination of his credentials by this person the Board is convinced that he’s as competent for the profession of public accounting, the case may be if he has met the education requirements as that are specified by 31.0211 as well as any ongoing education requirement set forth through regulation by the Board and is, on an application to the Board exempt from the requirements for education that are specified by 31.0211 as well as any requirements for continuing education set in regulations of the Board.

Public Accountancy Law of 1978

How To Obtain a Certificate of Certified Public Accountant In American Samoa
How To Obtain a Certificate of Certified Public Accountant In American Samoa

Examination

You will be able to sit for the test If:

  • You have fulfilled the educational requirements as specified in 31.0211 of the Public Accountancy Law of 1978 and
  • Expects to satisfy the requirements for education within 120 days of the test required in 31.0213 or
  • Exempted from the requirements for education in accordance with 31.0212.

Note: There is no certificate for Certified Public Accountant can be issued and no credits for the exam or any portion of it can be granted in the absence of proof that the education requirement isactually completed within the 120 day period or within the time that the Board decides is appropriate.

Exclusivity from exam requirements:

You can apply for the Board to be exempt from the exam requirements as that are specified in 31.0213 If you are the holder of:

  • A valid certificate of a an accountant certified by the laws of a different state or
  • A valid certificate, license or diploma from the country of origin that is deemed to be valid by the Board to be:
    • an acknowledged qualification to be used in practicing public accounting in the other country;
    • similar to a certification of an accountant who is certified by this Territory as well as
    • The person was granted the certificate in the light of an exam similar to the one mentioned in 31.0213.

Fees

  • Renewal of the certificate of Certified Public Accountant, or renewal of registration of public accountant The fee is $30.

Validity

The certificates are valid for a maximum of two years. They will be renewed every two years upon request by the Board.

The Territorial Board of Public Accountancy must keep a record of all individuals who it has issued certificates.

External Links editExternal Links[ edit

  • American Samoa Bar Association:
http://www.asbar.org/index.php?option=com_content&view=category&id=660&Itemid=172

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