一、考试申请要求：
"@?|Vv ,vn A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
: ^s7#4%6 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
B5cyX*! ? C.24 credit hours must be in upper division accounting courses:
b c4x"]! · 3 credit hours in Financial Accounting
}F`Tp8/&j · 3 credit hours in Auditing
ygW@[^g · 3 credit hours in Taxation
9e)+<H · 3 credit hours in Management or Cost Accounting
*0hiPj: D.24 credit hours must be in Business:
0oJ^ a^| · 6 credit hours in Economics
)eFFtnu5 · 3 credit hours in Finance
X@:fW @ · 3 credit hours in Business La
Y z,!#ob$ "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).
cMWO_$ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
sKuTG93sr@ 二、考试相关费用清单： &+j^{a $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.
} E# +7a Auditing and Attestation(AUD)$195.35
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ZfX Business Environment and Concepts(BEC)$176.25
GA_`C"mx Financial Accounting and Reporting(FAR)$195.35
LJ/qF0L!H Regulation(REG)$176.25
/h M>dkwu A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
5An0D V5 三、NTS有效期： NslA/"* The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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$V{Eag 四、指定认证机构： ;a3 nH Foreign Academic Credentials Service,Inc.
(K6`nWk2 4月15日 美国CPA试听课 W^ :/0WR
免费享受价值3000元的美国CPA考评一站式服务 ?Bzi#Z
