一、考试申请要求:
@ ('/NjTZ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
4^_'LiX3[ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
x`Jh NAO> C.24 credit hours must be in upper division accounting courses:
d'k99(vy · 3 credit hours in Financial Accounting
!U4<4<+ · 3 credit hours in Auditing
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#| · 3 credit hours in Taxation
,_z"3B)] · 3 credit hours in Management or Cost Accounting
>*Ctp +X@ D.24 credit hours must be in Business:
~TYpq;rq · 6 credit hours in Economics
xP-\)d-.aN · 3 credit hours in Finance
A8T8+M: · 3 credit hours in Business La
4KB>O)YNg' "credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours).
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$P E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
9y?)Ga 二、考试相关费用清单: ,f}u|D 3@ $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
nd,2EX<bE Auditing and Attestation(AUD)$195.35
D+"+m%^>C Business Environment and Concepts(BEC)$176.25
uUJH^pW Financial Accounting and Reporting(FAR)$195.35
/&+*X)#v Regulation(REG)$176.25
GS+Z(,J>= A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
og`K!d~ 三、NTS有效期: qyL!>kZr@ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
Y(B3M=j 四、指定认证机构: Wgb L9'}B Foreign Academic Credentials Service,Inc.
`l0"4[? 4月15日 美国CPA试听课 A.cNOous|
免费享受价值3000元的美国CPA考评一站式服务 D\^\_r):