一、考试申请要求：
joFm]3$; A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
@Xt *Snd B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
?M8dP%&r C.24 credit hours must be in upper division accounting courses:
j]{_s"O · 3 credit hours in Financial Accounting
&*##bA"!B · 3 credit hours in Auditing
( l\1n;s*B · 3 credit hours in Taxation
ASKf '\,dV · 3 credit hours in Management or Cost Accounting
S=MEG+Ad D.24 credit hours must be in Business:
BL0 {HV! · 6 credit hours in Economics
t)~"4]{*}D · 3 credit hours in Finance
d(\%Os · 3 credit hours in Business La
h{CL{ >d "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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TQ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
o*-)Tq8GHE 二、考试相关费用清单： QX!-B $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.
J=\HO8E6> Auditing and Attestation(AUD)$195.35
N :S/SZI Business Environment and Concepts(BEC)$176.25
J1,9 kCO Financial Accounting and Reporting(FAR)$195.35
y^;#&k! Regulation(REG)$176.25
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Sx A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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T 三、NTS有效期： SON-Z"v The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
1ct;A_48 四、指定认证机构： (jnQ
- Foreign Academic Credentials Service,Inc.
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免费享受价值3000元的美国CPA考评一站式服务 TITKj?*o
