一、考试申请要求：
{uqP+ Cs 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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_ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
[xdVuL;N C.24 credit hours must be in upper division accounting courses:
$>wN:uN( · 3 credit hours in Financial Accounting
O /&Qzt · 3 credit hours in Auditing
+R 8dy · 3 credit hours in Taxation
<c ,i u{: · 3 credit hours in Management or Cost Accounting
@cG+ D D.24 credit hours must be in Business:
x|Ms2.! · 6 credit hours in Economics
@JJ{\?> · 3 credit hours in Finance
?'tFTh · 3 credit hours in Business La
+5:9? &lH "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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d%w mE E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Q[T)jo,j% 二、考试相关费用清单： B+c,3@)x $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.
_Q b ].~ Auditing and Attestation(AUD)$195.35
u3jLe=Y'\ Business Environment and Concepts(BEC)$176.25
K@"B^f0mU Financial Accounting and Reporting(FAR)$195.35
t<^7s9r;I Regulation(REG)$176.25
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D9 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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I0Zv6 三、NTS有效期： Z| 3[Y@c \ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
X9&>.?r 四、指定认证机构： LZJFp@ Foreign Academic Credentials Service,Inc.
+}f}!h; 4月15日 美国CPA试听课 *M$$%G(4
免费享受价值3000元的美国CPA考评一站式服务 Lr "V
