一、考试申请要求：
5BB: . A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
/zZ";4 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
(|.rEaTA[1 C.24 credit hours must be in upper division accounting courses:
8)51 p+a · 3 credit hours in Financial Accounting
pF}W Mt · 3 credit hours in Auditing
MtKM#@ · 3 credit hours in Taxation
D:vX/mf;7 · 3 credit hours in Management or Cost Accounting
]U)Yg D.24 credit hours must be in Business:
K%RjWX=H · 6 credit hours in Economics
Vs@H>97,G · 3 credit hours in Finance
o=y0=,:a?9 · 3 credit hours in Business La
s>1Wjz2M "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).
VDy\2-b8d E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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fx1C 二、考试相关费用清单： H&E3RU> ` $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.
#Zt(g( T Auditing and Attestation(AUD)$195.35
.<kbYo:MV Business Environment and Concepts(BEC)$176.25
6Pd LJ#LS Financial Accounting and Reporting(FAR)$195.35
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7_#g4$L Regulation(REG)$176.25
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Tt A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
Y;[+ ^J *a 三、NTS有效期： n|AV7c The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
# f-pkeaeq 四、指定认证机构： d@e2+3< Foreign Academic Credentials Service,Inc.
|h* rkLY 4月15日 美国CPA试听课 ~3,k8C"pRq
免费享受价值3000元的美国CPA考评一站式服务 $Z[W}7{pt#
