一、考试申请要求：
3s67)n A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
uGm?e]7Hx< B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
?%Ww3cU+J C.24 credit hours must be in upper division accounting courses:
UEhFId · 3 credit hours in Financial Accounting
c{KJNH%7 · 3 credit hours in Auditing
(E,Ibz2G:e · 3 credit hours in Taxation
6 jm@`pYbE · 3 credit hours in Management or Cost Accounting
R/kJUl6HEl D.24 credit hours must be in Business:
+\)Y,@cw · 6 credit hours in Economics
gNc;P[ · 3 credit hours in Finance
"z;R"sv\ · 3 credit hours in Business La
7#NHPn "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).
%QE yvl4 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
El: @l % 二、考试相关费用清单： )Y9\>Xj7 $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.
5 jUy[w @ Auditing and Attestation(AUD)$195.35
scYqU7$%T Business Environment and Concepts(BEC)$176.25
=8%* Rrj^ Financial Accounting and Reporting(FAR)$195.35
< (B|g&A Regulation(REG)$176.25
rHk,OC A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
m l@% H 三、NTS有效期： 8FZC0j.^DH The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
[HUK
9hG 四、指定认证机构： IV1Y+Z ) Foreign Academic Credentials Service,Inc.
%>6ilG Q+ 4月15日 美国CPA试听课 ;R
Jv7@
免费享受价值3000元的美国CPA考评一站式服务 ezCJq`b
