一、考试申请要求：
-5Aqf \ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
b X4]/4% B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
N:U A+ C.24 credit hours must be in upper division accounting courses:
~QU\ kZ7Z · 3 credit hours in Financial Accounting
:tp{(MF · 3 credit hours in Auditing
Q+Ya\1$6A · 3 credit hours in Taxation
oB% j3aAH · 3 credit hours in Management or Cost Accounting
qhOV>j,d D.24 credit hours must be in Business:
=' &TqiIv" · 6 credit hours in Economics
Z[9f8/6<b · 3 credit hours in Finance
H;Gd · 3 credit hours in Business La
hEAP, )>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).
YQaL)t$0 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
zfK3$| 二、考试相关费用清单： !CLL{\F $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.
tNYCyw{K Auditing and Attestation(AUD)$195.35
1G
63eH)! Business Environment and Concepts(BEC)$176.25
79} Qj7 Financial Accounting and Reporting(FAR)$195.35
]lA.? Regulation(REG)$176.25
fX}dQN~z A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
+?uZ~VSl 三、NTS有效期： `.YM
bj#T The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
.2/W.z2 四、指定认证机构： 9On(b|mT Foreign Academic Credentials Service,Inc.
>qci $ 4月15日 美国CPA试听课 ^A$p) `KR
免费享受价值3000元的美国CPA考评一站式服务 V#\ iO
