一、考试申请要求：
o^Y'e+T" A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
bz~-uHC B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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^ W C.24 credit hours must be in upper division accounting courses:
_OF 8D · 3 credit hours in Financial Accounting
uREc9z `Q' · 3 credit hours in Auditing
*ihg' · 3 credit hours in Taxation
@ %z5]w · 3 credit hours in Management or Cost Accounting
p; n )YY$ D.24 credit hours must be in Business:
Q9[dUdQm · 6 credit hours in Economics
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6%Q _ · 3 credit hours in Finance
tS 2lex% · 3 credit hours in Business La
2 597#O "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).
q<JI!n1O E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Y@.> eS 二、考试相关费用清单： sZ'3PNpCP $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
}7$\F!R Auditing and Attestation(AUD)$195.35
!9o8v0ZI Business Environment and Concepts(BEC)$176.25
vfhip"1 Financial Accounting and Reporting(FAR)$195.35
Dz )bP{iq" Regulation(REG)$176.25
y&__ 2t^u A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
PJ Air8 三、NTS有效期： XB;;OP12 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
1'_OM h*; 四、指定认证机构： qrX6FI Foreign Academic Credentials Service,Inc.
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ena 4月15日 美国CPA试听课 oS_p/$F,
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