一、考试申请要求:
{3 o%d: A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
aL)$b B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
rw*M&qg!z C.24 credit hours must be in upper division accounting courses:
Czh8zB+r · 3 credit hours in Financial Accounting
,%8$D-4#_ · 3 credit hours in Auditing
^pw7o6} · 3 credit hours in Taxation
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· 3 credit hours in Management or Cost Accounting
V.j#E1 P D.24 credit hours must be in Business:
K+> V|zKuk · 6 credit hours in Economics
8MQbLj'H · 3 credit hours in Finance
yA}nPXrd · 3 credit hours in Business La
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g "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).
$i%HDt| E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
RpeBm#E2 二、考试相关费用清单: /j
%_t $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.
6o(lObfo Auditing and Attestation(AUD)$195.35
4k*qVOBa6R Business Environment and Concepts(BEC)$176.25
L8Dm9} Financial Accounting and Reporting(FAR)$195.35
S)Mby Regulation(REG)$176.25
6vWii)O.D A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
hXnw..0" 三、NTS有效期: !PI0oh The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
[oJ& J>U' 四、指定认证机构: B[7A Foreign Academic Credentials Service,Inc.
&<t79d%{ 4月15日 美国CPA试听课 =W|vOfy
免费享受价值3000元的美国CPA考评一站式服务 'A1E^rl]=