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American Samoa - Obtain a Certificate of Certified Public Accountant

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Procedure[edit]

In order to be issued a certificate you must satisfactorily complete an examination in accounting, auditing, and other related subjects as the Territorial Board of Public Accountancy determines to be appropriate. The examination shall be held by the Board and shall take place as often as the Board determines to be desirable, but not less frequently than once each year.



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Required Documents[edit]

List down the documents required for successfully completing the procedure.

e.g.
1. Proof of child birth from the Hospital.



Office Locations & Contacts[edit]

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



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Eligibility[edit]

To obtain a certificate of certified public accountant, all applicants:

  • Must be 18 years old or older,
  • Possess good moral character; and
  • Educational requirements:
    • before 1 January 1979, are required to have obtained a baccalaureate degree conferred by a college or university recognized by the Board; and
    • after 31 December 1988, shall be required to have obtained a baccalaureate degree conferred by a college or university recognized by the Board and shall be required to have completed not less than 30 semester hours of additional study at such a college or university, the educational program to have included an accounting concentration and those related subjects as the Board shall determine to be appropriate.


A person who holds and has continued to hold a valid Certificate of Certified Public Accountant of another state for a period of not less than 10 years preceding the date of his application under 31.0210 of Public Accountancy Law of 1978, and who is and continues to be in the active practice of public accountant in that other state for a period of not less than 5 years preceding the date of his application under 31.0210, if, upon examination of the credentials of that person, the Board is satisfied that he is as well qualified for the practice of public accountancy as if he met the applicable educational requirements specified in 31.0211 and any continuing education requirements established by regulation of the Board, is, upon application to the Board, exempt from the educational requirements specified in 31.0211 and any continuing education requirements established by regulation of the Board.

Public Accountancy Law of 1978


Examination

You will be allowed to take the examination if:

  • You have met the applicable educational requirements prescribed in 31.0211 of Public Accountancy Law of 1978 ; or
  • Expects to meet the educational requirements within 120 days following the examination prescribed in 31.0213; or
  • Exempted from the educational requirements by 31.0212.

Note: No Certificate of Certified Public Accountant may be issued, and no credit for the examination or any part of it may be given, un-less the educational requirement is, in fact, completed within the 120 days period or within the time as the Board determines to be appropriate.


Exemption from the examination requirements:

You may submit an application to the Board to be exempted from the examination requirements specified in 31.0213, if you are a holder of:

  • a valid certificate of certified public accountant issued under the laws of another state; or
  • a valid certificate, license, or degree in a foreign country determined by the Board to be:
    • a recognized qualification for the practice of public accountancy in that other country;
    • comparable to a certificate of certified public accountant of this Territory; and
    • issued to that person on the basis of an examination comparable to the examination described in 31.0213.



Fees[edit]

  • Renewal of the current Certificate of Certified Public Accountant or renewal of a registration of public accountant: $30



Validity[edit]

The certificates are effective for a period not exceeding 2 years and shall be renewable biennially upon application to the Board.

The Territorial Board of Public Accountancy shall maintain a list of all persons to whom it has issued certificates.



Documents to Use[edit]

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Sample Documents[edit]

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Processing Time[edit]

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Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

Please provide instructions on obtaining the certificate/documents.
e.g. The state office holds birth records since january 1908.



Required Information[edit]

A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or County of Birth.



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Need for the Document[edit]

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Information which might help[edit]

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Other uses of the Document/Certificate[edit]

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e.g. Birth Certificate can be used as proof of identity.



External 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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Others[edit]

More information which might help people.