一、考试申请要求：
mj JlXA A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
B 0fo[Ev B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
<zWQ[^ C.24 credit hours must be in upper division accounting courses:
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D · 3 credit hours in Financial Accounting
!QzMeN;D · 3 credit hours in Auditing
}t{^*( · 3 credit hours in Taxation
kJ:5msKwC · 3 credit hours in Management or Cost Accounting
G}OrpPP D.24 credit hours must be in Business:
{>qrf: · 6 credit hours in Economics
u=N ;P · 3 credit hours in Finance
)p j \b[ · 3 credit hours in Business La
m>m`aLrnb "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).
tbt9V2U:"n E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
rEyMSLN 二、考试相关费用清单： lu(Omds+ $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.
)9 P Auditing and Attestation(AUD)$195.35
JSP8Lu"n Business Environment and Concepts(BEC)$176.25
%-zH ]"Q$ Financial Accounting and Reporting(FAR)$195.35
(#>5j7i8# Regulation(REG)$176.25
2Uw}'J_N 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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Sq 三、NTS有效期： -^%"w The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
PDiorW}]k 四、指定认证机构： ).6/ii9gt Foreign Academic Credentials Service,Inc.
t"m`P1 4月15日 美国CPA试听课 ':fbf7EL<
免费享受价值3000元的美国CPA考评一站式服务 WxI]Fcb<
