一、考试申请要求:
:`Uyn!w A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
9XoQO 9*Q B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
8L-4}!~C C.24 credit hours must be in upper division accounting courses:
_))I.c=v · 3 credit hours in Financial Accounting
GT'7,+<?N · 3 credit hours in Auditing
)v52y8G-p · 3 credit hours in Taxation
$' (QTEM · 3 credit hours in Management or Cost Accounting
IObx^N_K D.24 credit hours must be in Business:
*j/S4qG · 6 credit hours in Economics
Zgg'9E · 3 credit hours in Finance
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F · 3 credit hours in Business La
7Y32p' "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).
HUJ|-)"dw E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
%0yS98']g 二、考试相关费用清单: ^IVe[P' $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.
\+iu@C Auditing and Attestation(AUD)$195.35
+%Lt". o Business Environment and Concepts(BEC)$176.25
#`La|a.- Financial Accounting and Reporting(FAR)$195.35
-Aa]aDAz68 Regulation(REG)$176.25
fimb]C I|x A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
|As2"1_f 三、NTS有效期: ok `]:gf The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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k#x 四、指定认证机构: U
!c]_q Foreign Academic Credentials Service,Inc.
-]Q(~'a 4月15日 美国CPA试听课 n$XdSh/
免费享受价值3000元的美国CPA考评一站式服务 sn-)(XU!