一、考试申请要求：
okNo- \Dh! A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
;JW_4;- B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
PNU(;&2< C.24 credit hours must be in upper division accounting courses:
em$pU*`P · 3 credit hours in Financial Accounting
F L0uY0K · 3 credit hours in Auditing
=OVDJ0ozZ · 3 credit hours in Taxation
6 SSDc/ · 3 credit hours in Management or Cost Accounting
Y +gY" D.24 credit hours must be in Business:
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[:~5Wc · 6 credit hours in Economics
hsZ/Vnn` · 3 credit hours in Finance
~(5r+Z}*` · 3 credit hours in Business La
VJh8`PVX "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).
eim +oms E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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dgL}"*F 二、考试相关费用清单： :
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ya&o $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.
Wboh2:TH: Auditing and Attestation(AUD)$195.35
s='+[*&& Business Environment and Concepts(BEC)$176.25
W :w~ M'o Financial Accounting and Reporting(FAR)$195.35
zM0NRERi Regulation(REG)$176.25
3r\8v`^> 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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ad 三、NTS有效期： enoj4g7em^ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
5En6f`nR{ 四、指定认证机构： [3%
mNNk Foreign Academic Credentials Service,Inc.
1+o]+Jz| 4月15日 美国CPA试听课 IRdt:B|@
免费享受价值3000元的美国CPA考评一站式服务 ON ?Y
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