一、考试申请要求：
SwaPRAF A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
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- }E B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
T[c-E*{hR C.24 credit hours must be in upper division accounting courses:
#q-fRZ:P · 3 credit hours in Financial Accounting
Vl>KeZ+ · 3 credit hours in Auditing
"5?1S-Vl · 3 credit hours in Taxation
yJ6g{#X4K< · 3 credit hours in Management or Cost Accounting
u g;~dhe~ D.24 credit hours must be in Business:
w@n}DC Ft · 6 credit hours in Economics
`0MQL@B · 3 credit hours in Finance
,) aUp4* · 3 credit hours in Business La
<:mK&qu f "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).
A>H CX 4i E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
3-kL0Q[" 二、考试相关费用清单： m AJ'>^`^ $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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Auditing and Attestation(AUD)$195.35
/-WmOn* Business Environment and Concepts(BEC)$176.25
|WfL'_?$ Financial Accounting and Reporting(FAR)$195.35
X|QokAR{$> Regulation(REG)$176.25
j |o&T41 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
y9=<q%Kc- 三、NTS有效期： ]1W ] The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
<s$T7Zk 四、指定认证机构： o|#F@L3i Foreign Academic Credentials Service,Inc.
qZv@ULluc 4月15日 美国CPA试听课 {vZAOz7#
免费享受价值3000元的美国CPA考评一站式服务 9\=SG"e(
