一、考试申请要求：
bP 9ly9FH A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
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E[2c B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
NEri{ qxm C.24 credit hours must be in upper division accounting courses:
Wa<<"x$ · 3 credit hours in Financial Accounting
Kx] SiejJ · 3 credit hours in Auditing
}:Z A) · 3 credit hours in Taxation
qEST[S V · 3 credit hours in Management or Cost Accounting
$Xu3s~:S D.24 credit hours must be in Business:
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u · 6 credit hours in Economics
] [Mt G · 3 credit hours in Finance
IFX$\+- · 3 credit hours in Business La
K ?!qNK "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).
&HM-UC| E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
'|^:,@8P9 二、考试相关费用清单： 1I9v`eT4 $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.
@9gZH_ur>E Auditing and Attestation(AUD)$195.35
f` uRC-B/ Business Environment and Concepts(BEC)$176.25
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Financial Accounting and Reporting(FAR)$195.35
fq6%@M~ Regulation(REG)$176.25
[fa4 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
:/;/mHG] 三、NTS有效期： 7R2O[=Szq The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
`NsjtT'_ 四、指定认证机构： E6A "Xo Foreign Academic Credentials Service,Inc.
x.?5-3|d$ 4月15日 美国CPA试听课 pD732L@q
免费享受价值3000元的美国CPA考评一站式服务 s
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