一、考试申请要求:
uw)7N(os\` A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Ni,nQ;9 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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o): C.24 credit hours must be in upper division accounting courses:
EYAaK^ & · 3 credit hours in Financial Accounting
fr@F7s5} · 3 credit hours in Auditing
]R__$fl`8 · 3 credit hours in Taxation
{Cx5m · 3 credit hours in Management or Cost Accounting
tdy2ZPVtTV D.24 credit hours must be in Business:
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$"nu · 6 credit hours in Economics
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~6a · 3 credit hours in Finance
o96C^y{~S · 3 credit hours in Business La
yK~=6^M "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).
w:~*wv E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
p9(y b 二、考试相关费用清单: 4fEDg{T $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
%,$ n^{v Auditing and Attestation(AUD)$195.35
Fnw:alWr Business Environment and Concepts(BEC)$176.25
K5""%O+ Financial Accounting and Reporting(FAR)$195.35
"t@p9> Regulation(REG)$176.25
*H>rvE.K? A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
K1B9t{T 三、NTS有效期: i|YS>Pw~j The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
&p0e)o~Ux 四、指定认证机构: jlEz]@
i Foreign Academic Credentials Service,Inc.
}f}. >B0# 4月15日 美国CPA试听课
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免费享受价值3000元的美国CPA考评一站式服务 .g*j]!_]