一、考试申请要求:
ZWkRoJXNi A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
GK/Po51 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
HAjl[c C.24 credit hours must be in upper division accounting courses:
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W1Wtom · 3 credit hours in Financial Accounting
u"h/ERCa · 3 credit hours in Auditing
xr'1CP · 3 credit hours in Taxation
%:aXEjm@ · 3 credit hours in Management or Cost Accounting
^;EhKG D.24 credit hours must be in Business:
{ b$"SIg1E · 6 credit hours in Economics
e|Ri · 3 credit hours in Finance
T^ktfgXq · 3 credit hours in Business La
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}P "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).
>._d2.Q' E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
n^nE&'[?0g 二、考试相关费用清单: krfXvQJwJ $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.
_v&fIo Auditing and Attestation(AUD)$195.35
CyIlv0fd} Business Environment and Concepts(BEC)$176.25
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5tHz:e Financial Accounting and Reporting(FAR)$195.35
c`<2&ke Regulation(REG)$176.25
-'Z Gc8) A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
X%b1KG|#( 三、NTS有效期: O|H: The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
wqo:gW_ 四、指定认证机构: ~/G)z?+E Foreign Academic Credentials Service,Inc.
/x49!8 4月15日 美国CPA试听课 f=^xU
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免费享受价值3000元的美国CPA考评一站式服务 LwB1~fF