一、考试申请要求：
aa:97w~s0 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
7<'4WHi;@s B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Sk'S`vH C.24 credit hours must be in upper division accounting courses:
upD 2vtU · 3 credit hours in Financial Accounting
9} \{0;9 · 3 credit hours in Auditing
`2 vv8cg^ · 3 credit hours in Taxation
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qTGEi D.24 credit hours must be in Business:
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[Ne · 6 credit hours in Economics
09_L^'` · 3 credit hours in Finance
~Sr`Tlp · 3 credit hours in Business La
Ym)8L. "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]BZgF. E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
wEMh !jAbv 二、考试相关费用清单： ]A;{D~X^w $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.
>o#5tNm Auditing and Attestation(AUD)$195.35
g?(h{r` Business Environment and Concepts(BEC)$176.25
c]qq *k# Financial Accounting and Reporting(FAR)$195.35
GMY"*J<E Regulation(REG)$176.25
@0XqUcV A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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三、NTS有效期： |"7^9( The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
q- U/JC 四、指定认证机构： '+!@c&d#%o Foreign Academic Credentials Service,Inc.
>bKN$,Qen 4月15日 美国CPA试听课 (sngq{*%%z
免费享受价值3000元的美国CPA考评一站式服务 k t.y "^
