一、考试申请要求:
{L [ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
4;eD}g B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
IreY8.FND C.24 credit hours must be in upper division accounting courses:
ai;Q,Vy · 3 credit hours in Financial Accounting
0j8`M"6 · 3 credit hours in Auditing
#)]/wqPoW · 3 credit hours in Taxation
tmoaa!yRnT · 3 credit hours in Management or Cost Accounting
8=zREt<Se D.24 credit hours must be in Business:
n$9Xj@+ · 6 credit hours in Economics
5)5yH bS · 3 credit hours in Finance
<K,X5ctM} · 3 credit hours in Business La
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S "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).
?<Lm58p8 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
:R>RCR2g) 二、考试相关费用清单: TQ0ZBhd $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.
`(=?k[48 Auditing and Attestation(AUD)$195.35
c27(en( Business Environment and Concepts(BEC)$176.25
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+>T*c{ Financial Accounting and Reporting(FAR)$195.35
'hV(1Mw Regulation(REG)$176.25
;%^{Zybh A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
xtKU;+# 三、NTS有效期: t1yOAbI The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
MUGoW;}v) 四、指定认证机构: S?J(VJqE Foreign Academic Credentials Service,Inc.
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xF 4月15日 美国CPA试听课 `l/nAKg?W
免费享受价值3000元的美国CPA考评一站式服务 96J]g*o(uU