一、考试申请要求：
LM\ H%=*L A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
,h,OUo]LIY B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Z}#'.y\ f C.24 credit hours must be in upper division accounting courses:
CT1@J-np · 3 credit hours in Financial Accounting
1y'8bt~7Pf · 3 credit hours in Auditing
= >CADTU · 3 credit hours in Taxation
1yC_/Va1 · 3 credit hours in Management or Cost Accounting
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-sZaU; D.24 credit hours must be in Business:
K h&W\\K · 6 credit hours in Economics
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J · 3 credit hours in Finance
>9dzl # · 3 credit hours in Business La
!xk`oW "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).
'5V} Z3zJ/ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
cq+G 0F+H 二、考试相关费用清单： u_H=Xm)9 $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.
(K xI* Auditing and Attestation(AUD)$195.35
X
.,Lmh Business Environment and Concepts(BEC)$176.25
2 ^ uP[ Financial Accounting and Reporting(FAR)$195.35
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VNE Regulation(REG)$176.25
fE`p A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
uDD{O~wF, 三、NTS有效期： 3r^Ls[ey The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
7>.d*?eao\ 四、指定认证机构： ^/]w}C#:d Foreign Academic Credentials Service,Inc.
J;HYGu: 4月15日 美国CPA试听课 X})5XYvA*
免费享受价值3000元的美国CPA考评一站式服务 YYNh|
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