一、考试申请要求：
$QY(7Z" A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
, R]7 {7$ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Karyipn} C.24 credit hours must be in upper division accounting courses:
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GQ · 3 credit hours in Financial Accounting
i .'f<z$< · 3 credit hours in Auditing
Ig=4Z*au!g · 3 credit hours in Taxation
6x.#K9@q4 · 3 credit hours in Management or Cost Accounting
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6/i D.24 credit hours must be in Business:
:|d3BuY · 6 credit hours in Economics
dpE+[O_ · 3 credit hours in Finance
19lx;^b · 3 credit hours in Business La
&yP9vp=" "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).
|m ?0h.O, E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
DsP +#PX 二、考试相关费用清单： #kxg|G[Ol $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.
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$0`Q Auditing and Attestation(AUD)$195.35
<7)@Jds\ Business Environment and Concepts(BEC)$176.25
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?(cWC Financial Accounting and Reporting(FAR)$195.35
~Ipl'cE Regulation(REG)$176.25
xvW+;3; A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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9 ?85 三、NTS有效期： jd$lu^>I The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
$ A ( #^& 四、指定认证机构： ^
6obxwVG Foreign Academic Credentials Service,Inc.
v/(< fI^ 4月15日 美国CPA试听课 _w'4f )7
免费享受价值3000元的美国CPA考评一站式服务 o05) I2
