一、考试申请要求：
.p$(ZH =~ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
E)3N xmM# B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
i?;Kq~, C.24 credit hours must be in upper division accounting courses:
?1".;foZ · 3 credit hours in Financial Accounting
2+O'9F_v · 3 credit hours in Auditing
.sA.C] f · 3 credit hours in Taxation
J^/p
( · 3 credit hours in Management or Cost Accounting
|&jXp%4T D.24 credit hours must be in Business:
Aa]" · 6 credit hours in Economics
Vz[C=_m · 3 credit hours in Finance
B\n[.(].r · 3 credit hours in Business La
uVU)d1N "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).
lRdChoL$2 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
~_ a-E 二、考试相关费用清单： 2BobH_ H $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.
tI{
_y Auditing and Attestation(AUD)$195.35
jq-_4}w?C Business Environment and Concepts(BEC)$176.25
3N:D6w-R Financial Accounting and Reporting(FAR)$195.35
Hr4}3.8 Regulation(REG)$176.25
A(N4N A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
{ "E\Jcjl\ 三、NTS有效期： &~w}_Fjk The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
*owU)
四、指定认证机构： ,=N.FS Foreign Academic Credentials Service,Inc.
c:g'.'/* 4月15日 美国CPA试听课 {_dvx*M
免费享受价值3000元的美国CPA考评一站式服务
#D|p2L$
