一、考试申请要求：
3
|K=%jr[ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Q tnM(m B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
hC|5e|S C.24 credit hours must be in upper division accounting courses:
5y%un · 3 credit hours in Financial Accounting
\[[TlB> · 3 credit hours in Auditing
1 ;\]D9i · 3 credit hours in Taxation
k=T- L · 3 credit hours in Management or Cost Accounting
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a(%(k S D.24 credit hours must be in Business:
*(d6Z# · 6 credit hours in Economics
8tLT'2+H# · 3 credit hours in Finance
29a_ZU7e6 · 3 credit hours in Business La
jr, &=C( "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).
{d 1N& E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
"Ju /[#VCJ 二、考试相关费用清单： stg30><
$50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
YPha9M$AgU Auditing and Attestation(AUD)$195.35
8h&oSOkQk, Business Environment and Concepts(BEC)$176.25
0'yG1qG Financial Accounting and Reporting(FAR)$195.35
smfG, TI Regulation(REG)$176.25
?iPZsV A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
{PODisl>\D 三、NTS有效期： dThR)Z'= The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
5JBB+g 四、指定认证机构： 5q5 )uv" Foreign Academic Credentials Service,Inc.
JrCf,?L^ 4月15日 美国CPA试听课 L $Hx?^3
免费享受价值3000元的美国CPA考评一站式服务 yhcNE8mkQ/
