一、考试申请要求:
~u1ox_v`%( A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
[.B)W); B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Q^/5hA C.24 credit hours must be in upper division accounting courses:
hu\HK81m · 3 credit hours in Financial Accounting
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· 3 credit hours in Auditing
a&)0_i:r · 3 credit hours in Taxation
wo7.y["$ · 3 credit hours in Management or Cost Accounting
AY:3o3M D.24 credit hours must be in Business:
Mw7!w-1+ · 6 credit hours in Economics
PaV [{CD · 3 credit hours in Finance
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*N;bM^ · 3 credit hours in Business La
H[V^wyi'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).
4NbX!"0 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
noe1*2*T E 二、考试相关费用清单: ^4]#Ri=U $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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p G Auditing and Attestation(AUD)$195.35
l.1)%q&@^ Business Environment and Concepts(BEC)$176.25
&'Qz Financial Accounting and Reporting(FAR)$195.35
;OmmXygl Regulation(REG)$176.25
X`]-)(UX A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
mp0p#8txi 三、NTS有效期: +GI[
Kq The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
NKLGbH 四、指定认证机构: F1R91V| Foreign Academic Credentials Service,Inc.
TW).j6@f 4月15日 美国CPA试听课 (.P;VH9R\
免费享受价值3000元的美国CPA考评一站式服务 wq_c^Ioy