一、考试申请要求：
"_&c[VptWi A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
ZKq#PB/. B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
4nGt*0Er C.24 credit hours must be in upper division accounting courses:
&]shBvzl^ · 3 credit hours in Financial Accounting
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UyD[| · 3 credit hours in Auditing
H8=:LF · 3 credit hours in Taxation
L#J2J$ = · 3 credit hours in Management or Cost Accounting
vU]n0)<K B D.24 credit hours must be in Business:
gS@<sO$d> · 6 credit hours in Economics
~"< ^4h · 3 credit hours in Finance
O . -n&U9 · 3 credit hours in Business La
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|E "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).
&Yc'X+'4 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
</1]eDnU 二、考试相关费用清单： E|+<m! $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.
6:6A" A Auditing and Attestation(AUD)$195.35
MvnQUZ Business Environment and Concepts(BEC)$176.25
t`R{N1 Financial Accounting and Reporting(FAR)$195.35
4nQ5zwiV Regulation(REG)$176.25
os &FrtDg A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
]f&f_"D 三、NTS有效期： 4>a(!h t The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
z[my f] @ 四、指定认证机构： m7C!
}l]9 Foreign Academic Credentials Service,Inc.
SynRi/BRmw 4月15日 美国CPA试听课 bN03}&I
免费享受价值3000元的美国CPA考评一站式服务
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