一、考试申请要求：
mmw^{MK! A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
EPW7+Ve B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
&p<(_|Af C.24 credit hours must be in upper division accounting courses:
A{o ' z_zC · 3 credit hours in Financial Accounting
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5bZLs · 3 credit hours in Auditing
PU9`<3z5 · 3 credit hours in Taxation
l^NC]t · 3 credit hours in Management or Cost Accounting
VVWM9x D.24 credit hours must be in Business:
e2$]g> · 6 credit hours in Economics
u%O-;>J · 3 credit hours in Finance
ZA#y)z8!E · 3 credit hours in Business La
'UM!*fk7C "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).
TY;U2.Ud E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
LE?u`i,e=+ 二、考试相关费用清单： J3 S&3+2G $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
/7$mxtB5%L Auditing and Attestation(AUD)$195.35
!Q-wdzsp? Business Environment and Concepts(BEC)$176.25
4a ZCFdc Financial Accounting and Reporting(FAR)$195.35
-'rj&x{Q)U Regulation(REG)$176.25
dTEJ=d40 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
NnxM3* 三、NTS有效期： qUhRu>
The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
c)C 5KaiPG 四、指定认证机构： b `cYpcs Foreign Academic Credentials Service,Inc.
go)p%}s 4月15日 美国CPA试听课 fUa g1 d
免费享受价值3000元的美国CPA考评一站式服务 >
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