一、考试申请要求：
#x*\dL A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
nvbzC tC B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
u.;l=tzz C.24 credit hours must be in upper division accounting courses:
o, PpD,, · 3 credit hours in Financial Accounting
$+w:W85B · 3 credit hours in Auditing
>jz9o9?8 · 3 credit hours in Taxation
>e^bq/' · 3 credit hours in Management or Cost Accounting
gWQ (B D.24 credit hours must be in Business:
,Wv+Ek · 6 credit hours in Economics
#zRHYZc'T| · 3 credit hours in Finance
B`|f" +. · 3 credit hours in Business La
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g| "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).
7>"dc+Fg E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
ijP `fM 8 二、考试相关费用清单： -^+fZBU; $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.
rU+3~|m Auditing and Attestation(AUD)$195.35
DG?g~{Y~b Business Environment and Concepts(BEC)$176.25
D%L^[|)c\s Financial Accounting and Reporting(FAR)$195.35
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zI\8m Regulation(REG)$176.25
Me79 :+d A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
ulE5lG0c 三、NTS有效期： gFqF &t The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
/% g+|C 四、指定认证机构： JR8|!Of@B Foreign Academic Credentials Service,Inc.
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e*s\4 4月15日 美国CPA试听课 4_kY^"*#"
免费享受价值3000元的美国CPA考评一站式服务 ]~2iducB,
