一、考试申请要求：
/LzNr0> 2 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
V(0[Q A B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Y{ @[)M{< C.24 credit hours must be in upper division accounting courses:
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*@>/N · 3 credit hours in Financial Accounting
m %3Kq%?O · 3 credit hours in Auditing
d(XWt;K K · 3 credit hours in Taxation
ugP R)tDfM · 3 credit hours in Management or Cost Accounting
wH< * D.24 credit hours must be in Business:
jT0f F · 6 credit hours in Economics
jm"xf7 · 3 credit hours in Finance
eL !6}y}W · 3 credit hours in Business La
&YMj\KmlSg "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).
56dl; Z) E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
DdgFBO 二、考试相关费用清单： (*tJCz`Sj $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.
>6 q@Tr Auditing and Attestation(AUD)$195.35
Bnv%W4 Business Environment and Concepts(BEC)$176.25
{BU,kjv1g Financial Accounting and Reporting(FAR)$195.35
@gz?T;EC Regulation(REG)$176.25
JTJ4a8DE A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
`^[ra% a 三、NTS有效期： j!rz@Y3 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
q?\D9aT9 四、指定认证机构： yAe}O#dy Foreign Academic Credentials Service,Inc.
{n'}S( 4月15日 美国CPA试听课
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