一、考试申请要求：
"B __a( A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
*y< eK0 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
7CR#\&h` C.24 credit hours must be in upper division accounting courses:
+76ao7d. · 3 credit hours in Financial Accounting
nX7F<k4G2 · 3 credit hours in Auditing
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v_Pl · 3 credit hours in Taxation
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A>G-= · 3 credit hours in Management or Cost Accounting
<Ffru?o4j D.24 credit hours must be in Business:
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e( · 6 credit hours in Economics
)UU`uzU;u · 3 credit hours in Finance
\bF< f02P · 3 credit hours in Business La
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9d5-2 "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).
~P}ng{x4z E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
|4/rVj" 二、考试相关费用清单： 5#f_1
V $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.
/ <T{g0s Auditing and Attestation(AUD)$195.35
KI\bV0$p< Business Environment and Concepts(BEC)$176.25
u{uqK7]+ Financial Accounting and Reporting(FAR)$195.35
^"lEa-g& Regulation(REG)$176.25
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|Y A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
@Zhd/=2[ 三、NTS有效期： v\9f 8|K The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
:_HdOm 四、指定认证机构： DQu)?Rsk
Foreign Academic Credentials Service,Inc.
-XnIDXM 4月15日 美国CPA试听课 k f Y;
免费享受价值3000元的美国CPA考评一站式服务 R!"`P o
