一、考试申请要求:
9%i|_c} A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
xWv@PqXD B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
%z}{jqD&:X C.24 credit hours must be in upper division accounting courses:
<g SZt\ · 3 credit hours in Financial Accounting
{=5Wi| · 3 credit hours in Auditing
w^e5" og] · 3 credit hours in Taxation
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3 Nr/ · 3 credit hours in Management or Cost Accounting
LZirw' D.24 credit hours must be in Business:
.""?k[f5Q · 6 credit hours in Economics
h/7m.p] · 3 credit hours in Finance
<<,YgRl2 · 3 credit hours in Business La
2UPqn#.3 "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).
n2NxO0 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
8ug\GlZc 二、考试相关费用清单: hx4X#_)v $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.
1'O++j_%y Auditing and Attestation(AUD)$195.35
RqV* O}Am Business Environment and Concepts(BEC)$176.25
,P&.qg i=( Financial Accounting and Reporting(FAR)$195.35
yhuzjn Regulation(REG)$176.25
v,[E*qMN 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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E}-j;( 三、NTS有效期: D&dh>Pe1; The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
>bLhCgF:" 四、指定认证机构: |ee A>z"I Foreign Academic Credentials Service,Inc.
e|-%-juI 4月15日 美国CPA试听课 `K%f"by
免费享受价值3000元的美国CPA考评一站式服务 0xEr`]]U