一、考试申请要求：
[Fe`}F}Co8 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
G}mJtXT#= B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
;ej;<7+ C.24 credit hours must be in upper division accounting courses:
%VsuG A · 3 credit hours in Financial Accounting
;7&RmIXKh' · 3 credit hours in Auditing
v ]gJ 7x · 3 credit hours in Taxation
ihKnZcI$i · 3 credit hours in Management or Cost Accounting
hRSRz5 J} D.24 credit hours must be in Business:
D52ELr7 · 6 credit hours in Economics
d}%GHvOi · 3 credit hours in Finance
~h?zK 1 · 3 credit hours in Business La
EP7L5GZ-a "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).
Z2`(UbG} E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
_QfA'32 S 二、考试相关费用清单： xlkEW&N& $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.
z^S=ji U++ Auditing and Attestation(AUD)$195.35
|eWlB\ x8 Business Environment and Concepts(BEC)$176.25
-uenCWF\# Financial Accounting and Reporting(FAR)$195.35
QNzI Regulation(REG)$176.25
~j ",ePl A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
2 @Jw?+}vr 三、NTS有效期： #
9Z];<g The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
^.Vq0Qzy] 四、指定认证机构： OOs Y{8xM Foreign Academic Credentials Service,Inc.
~oz8B^7i; 4月15日 美国CPA试听课 8 $-(%
免费享受价值3000元的美国CPA考评一站式服务 bl(rCbj(w
