一、考试申请要求:
r,Msg&rT A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
PH'n`D# B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
a %?v/Ku C.24 credit hours must be in upper division accounting courses:
tvJl&{-OX · 3 credit hours in Financial Accounting
dJlK'zK · 3 credit hours in Auditing
~yA^6[a = · 3 credit hours in Taxation
!_W']Crb]] · 3 credit hours in Management or Cost Accounting
QSwT1P'U D.24 credit hours must be in Business:
s4 Vju/ · 6 credit hours in Economics
P,rLyx · 3 credit hours in Finance
:z6? · 3 credit hours in Business La
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Z "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).
x'SIHV4M@Q E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
fA=Lb^,M 二、考试相关费用清单: BgY|v
[M& $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.
0wAB;|~*62 Auditing and Attestation(AUD)$195.35
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n6v[ Business Environment and Concepts(BEC)$176.25
*xpPD\{k Financial Accounting and Reporting(FAR)$195.35
3}C-Hg+gt Regulation(REG)$176.25
6z'0fi|EN A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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fq 三、NTS有效期: <vu~EY0. The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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\ln 四、指定认证机构: &v Q5+ Foreign Academic Credentials Service,Inc.
w7 \vrS>& 4月15日 美国CPA试听课 Mgu9m8
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免费享受价值3000元的美国CPA考评一站式服务 [jEA|rd~}