一、考试申请要求:
>oh7f| A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
@ @uKOFA? B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
bAOL<0RS9` C.24 credit hours must be in upper division accounting courses:
"}*5'e.* · 3 credit hours in Financial Accounting
[L(qrAQ2|z · 3 credit hours in Auditing
<UsFB F · 3 credit hours in Taxation
&"lSq
2 · 3 credit hours in Management or Cost Accounting
HV2 1=W D.24 credit hours must be in Business:
`O
,^oD4 · 6 credit hours in Economics
Q%>
6u@' · 3 credit hours in Finance
U-+o6XX · 3 credit hours in Business La
f^Io:V\ "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).
]8 vsr$E# E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
=Vie0TV&h 二、考试相关费用清单:
6K Cv $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
<DR$WsDG Auditing and Attestation(AUD)$195.35
|!m8JV|x Business Environment and Concepts(BEC)$176.25
pgUp1goAU Financial Accounting and Reporting(FAR)$195.35
:Eb=jWA Regulation(REG)$176.25
>dK# tsp A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
BFnp[93N 三、NTS有效期: +,c]FAx4 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
#M ;j*IBl* 四、指定认证机构: >p*7) Foreign Academic Credentials Service,Inc.
@js`$ 4月15日 美国CPA试听课 GD-L0kw5
免费享受价值3000元的美国CPA考评一站式服务 zu_bno!