一、考试申请要求：
7F?^gMi A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
-lSm:O@' B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
M~N'z / C.24 credit hours must be in upper division accounting courses:
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D?px · 3 credit hours in Financial Accounting
)IZ$R*Y{ · 3 credit hours in Auditing
Y<#7E;aL · 3 credit hours in Taxation
s3kh (N · 3 credit hours in Management or Cost Accounting
mq'q@@:c D.24 credit hours must be in Business:
W,Dr2 $V · 6 credit hours in Economics
(a 7IxW · 3 credit hours in Finance
D zDt:.JZ · 3 credit hours in Business La
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7Ad" "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).
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=v`C E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
ci3{k" 二、考试相关费用清单： *+p'CfsSka $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.
+~FH 'DsT Auditing and Attestation(AUD)$195.35
7Ox vq^[ Business Environment and Concepts(BEC)$176.25
e4CG=K3s Financial Accounting and Reporting(FAR)$195.35
=Z-.4\ 3 Regulation(REG)$176.25
103^\Av8 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
62vz 'b 三、NTS有效期： TqbKH08i/ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
#On1Q:d 四、指定认证机构： {8I9 3] Foreign Academic Credentials Service,Inc.
H`@x5RjS 4月15日 美国CPA试听课 h Dp'=}85@
免费享受价值3000元的美国CPA考评一站式服务 _5 y) m5I
