一、考试申请要求：
x)evjX=q 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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a=j8 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
'Br:f _} C.24 credit hours must be in upper division accounting courses:
8yW 8F26 · 3 credit hours in Financial Accounting
/<[S> ;!kr · 3 credit hours in Auditing
'?| (QU:)F · 3 credit hours in Taxation
~ZrSoVP= · 3 credit hours in Management or Cost Accounting
5>9KW7^L D.24 credit hours must be in Business:
L'i0|_ · 6 credit hours in Economics
WP( +jL^- · 3 credit hours in Finance
0cYd6u @ · 3 credit hours in Business La
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"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).
@8keLrp E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
hz:^3F`>/& 二、考试相关费用清单： MmIV Tf4 $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.
)-qWcf? Auditing and Attestation(AUD)$195.35
P9d%80(b4 Business Environment and Concepts(BEC)$176.25
b5!\"v4c Financial Accounting and Reporting(FAR)$195.35
bx !uHL= Regulation(REG)$176.25
48}L!m @ A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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F8 |g 三、NTS有效期： 4)]w"z0Pc The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
Y !3Mm* 四、指定认证机构： GUX! kj Foreign Academic Credentials Service,Inc.
Iw07P2 4月15日 美国CPA试听课 4}i2j
免费享受价值3000元的美国CPA考评一站式服务 0P M F)';R
