一、考试申请要求：
r@N39O*Wq A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
PmuEL@'^ U B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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P_<,# C.24 credit hours must be in upper division accounting courses:
*9 3l${' · 3 credit hours in Financial Accounting
u& hDjE · 3 credit hours in Auditing
fzq'S]+ · 3 credit hours in Taxation
O6*'gnke · 3 credit hours in Management or Cost Accounting
^T uP=q5? D.24 credit hours must be in Business:
s{x*~M$vt · 6 credit hours in Economics
`</= AY> · 3 credit hours in Finance
5?#OR !N · 3 credit hours in Business La
G.A=hGw "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).
r{; VTQ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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j 二、考试相关费用清单： Fjb4BdZ P $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.
pe`TH::p Auditing and Attestation(AUD)$195.35
60Xl. Business Environment and Concepts(BEC)$176.25
~Hp# 6+ Financial Accounting and Reporting(FAR)$195.35
AQJ|^ '% Regulation(REG)$176.25
a+4`}:KA# A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
f }evw K[S 三、NTS有效期： _RA {SO The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
b <29wL1 四、指定认证机构： A1#4nkkc9 Foreign Academic Credentials Service,Inc.
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NkHEK 4月15日 美国CPA试听课 2
免费享受价值3000元的美国CPA考评一站式服务 /r::68_KQP
