一、考试申请要求：
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O $ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
3~LNz8Z* B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Ml )<4@ C.24 credit hours must be in upper division accounting courses:
VmZDU(M · 3 credit hours in Financial Accounting
)"63g · 3 credit hours in Auditing
3(:?Z-iKe · 3 credit hours in Taxation
.Vs|&c2im · 3 credit hours in Management or Cost Accounting
TeyFq0j@' D.24 credit hours must be in Business:
>A}ra ^gU · 6 credit hours in Economics
\vuWypo · 3 credit hours in Finance
b$tf9$f · 3 credit hours in Business La
nk ;+L "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).
K1o&(;l8G E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
xFA`sAucr 二、考试相关费用清单： Zj0h0Vt $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.
x6vkd%fCj Auditing and Attestation(AUD)$195.35
('.I)n Business Environment and Concepts(BEC)$176.25
QHtN_Q_F Financial Accounting and Reporting(FAR)$195.35
iL~ (Bn sF Regulation(REG)$176.25
}Q-Tw,j A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
v7@ *dg 三、NTS有效期： B|=S-5pv* The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
_6L'}X$)N 四、指定认证机构： 1\/~> Foreign Academic Credentials Service,Inc.
nd5.Py$ 4月15日 美国CPA试听课 9MbF:
免费享受价值3000元的美国CPA考评一站式服务 x$pz(Q&v
