一、考试申请要求：
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x\]z j! B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
T^NJ4L4# C.24 credit hours must be in upper division accounting courses:
9<Ag1
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MA"#rOcP · 3 credit hours in Auditing
oek #^:pF · 3 credit hours in Taxation
_/ Tlqzp · 3 credit hours in Management or Cost Accounting
*I/A,#4r D.24 credit hours must be in Business:
2YluJ :LN · 6 credit hours in Economics
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19w_tS g · 3 credit hours in Business La
X \'E4 "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).
Vku#;:yUb^ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
^\{J5 二、考试相关费用清单： _f66>a< $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.
Ff&R0v Auditing and Attestation(AUD)$195.35
t .L 4%1OF Business Environment and Concepts(BEC)$176.25
s Sy$(% Financial Accounting and Reporting(FAR)$195.35
;YM]K R; Regulation(REG)$176.25
? KF =W A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
-[<vYxX:h: 三、NTS有效期： +i4P,Lp The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
mCK],TOA: 四、指定认证机构： n5 >B LtY Foreign Academic Credentials Service,Inc.
' DeW<Sa~ 4月15日 美国CPA试听课 WN1Jm:5YV
免费享受价值3000元的美国CPA考评一站式服务 _r[r8M B
