一、考试申请要求：
`Qrrnq A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
mH/$_x)o B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
|K jy4.2 C.24 credit hours must be in upper division accounting courses:
=64%eF · 3 credit hours in Financial Accounting
+1] xmnts · 3 credit hours in Auditing
!6 k{]v · 3 credit hours in Taxation
#SR"Q`P · 3 credit hours in Management or Cost Accounting
F[65)"^ D.24 credit hours must be in Business:
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d · 6 credit hours in Economics
9W~3E^x · 3 credit hours in Finance
S(b5Gj/Kd · 3 credit hours in Business La
pH'1be{K "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).
'h:[[D%H` E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
a33SY6. 二、考试相关费用清单： `B4Px|3 $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.
:M %s:,]R Auditing and Attestation(AUD)$195.35
eL7rX"! Business Environment and Concepts(BEC)$176.25
>h+G$&8[ y Financial Accounting and Reporting(FAR)$195.35
>~% _ U+6 Regulation(REG)$176.25
;?A?1q8* A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
`c-(1 ;Jb 三、NTS有效期： u{@b_7 5Y The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
~H0WHqcy 四、指定认证机构： P!Mz 5QZ+ Foreign Academic Credentials Service,Inc.
N;.cZp2 4月15日 美国CPA试听课 BWz7m9 T
免费享受价值3000元的美国CPA考评一站式服务 -c1$ >+
