一、考试申请要求：
,pf<"^li A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
\ J9@p B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
3&3S*1b -H C.24 credit hours must be in upper division accounting courses:
. D)'ZY · 3 credit hours in Financial Accounting
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<^CK · 3 credit hours in Auditing
g%RL9-z · 3 credit hours in Taxation
#XC\= pZX · 3 credit hours in Management or Cost Accounting
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<A"}Krq ? · 6 credit hours in Economics
f&{2G2 O% · 3 credit hours in Finance
w(. k6:e · 3 credit hours in Business La
j6IWdqXe "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).
a{Tv#P*! E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
= AZ>2P 二、考试相关费用清单： ":eHR}Hzx $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.
*PZN Z{|m Auditing and Attestation(AUD)$195.35
Wl::tgU Business Environment and Concepts(BEC)$176.25
PN0:,.4 Financial Accounting and Reporting(FAR)$195.35
QXgh[9w G Regulation(REG)$176.25
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#C7 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
/l At&0 三、NTS有效期： gt'0B-;W The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
x*bM C&Ea 四、指定认证机构： mpXc o *!_ Foreign Academic Credentials Service,Inc.
\f@PEiARG7 4月15日 美国CPA试听课 Wd&!##3$Q
免费享受价值3000元的美国CPA考评一站式服务 *Swb40L^
