一、考试申请要求：
96vj)ql A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
+DicP"~* B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
rU;
g0'4e C.24 credit hours must be in upper division accounting courses:
d>^~9X · 3 credit hours in Financial Accounting
AU0$A403 · 3 credit hours in Auditing
)2) Zz +< · 3 credit hours in Taxation
,"@w>WL<9 · 3 credit hours in Management or Cost Accounting
VKT@2HjNT` D.24 credit hours must be in Business:
jZa25Z00 · 6 credit hours in Economics
q |n97.vD · 3 credit hours in Finance
n ped · 3 credit hours in Business La
!IO&&\5 "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).
.KFA218h*x E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
9Tqn zD 二、考试相关费用清单：
s0gJ f[ $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.
w|&,I4[" Auditing and Attestation(AUD)$195.35
_mw13jcN] Business Environment and Concepts(BEC)$176.25
La\Q' 0 Financial Accounting and Reporting(FAR)$195.35
J
R/W9i Regulation(REG)$176.25
kclp} A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
ah 4kA LO 三、NTS有效期： 3b<: :t The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
A)OdQFet( 四、指定认证机构： u06t DJ[ Foreign Academic Credentials Service,Inc.
U%D it 4月15日 美国CPA试听课 l<$rqz3D
免费享受价值3000元的美国CPA考评一站式服务 /C Ix$G
