一、考试申请要求：
gD4vV '| A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
4"(rZW v B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
z8JW iRn C.24 credit hours must be in upper division accounting courses:
o.0tD · 3 credit hours in Financial Accounting
dM = &?g · 3 credit hours in Auditing
m6n%?8t · 3 credit hours in Taxation
$8%"bR;Hu · 3 credit hours in Management or Cost Accounting
4R\jZ@D D.24 credit hours must be in Business:
CW?Z\ · 6 credit hours in Economics
K.Y`/< · 3 credit hours in Finance
/(51\RYkir · 3 credit hours in Business La
Abt<23$h "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).
gK({InOP E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
w]{c*4 o 二、考试相关费用清单： Y_+#|]=$B $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.
"V 26\ Auditing and Attestation(AUD)$195.35
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bZvj3 Business Environment and Concepts(BEC)$176.25
ID,_0b Financial Accounting and Reporting(FAR)$195.35
Bps%>P~. Regulation(REG)$176.25
}P.Z}n;Uj A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
A`Y^qXFb` 三、NTS有效期： ob;|%_ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
~i>DF` w$ 四、指定认证机构： pr z CO w Foreign Academic Credentials Service,Inc.
B\)Te9k' 4月15日 美国CPA试听课 DR}I+<*%aD
免费享受价值3000元的美国CPA考评一站式服务 x0(bM g>7
