一、考试申请要求：
fbF *C V A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
@4h{# B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
S1 22.
I C.24 credit hours must be in upper division accounting courses:
m/#)B6 @A · 3 credit hours in Financial Accounting
rCGyr}(NC · 3 credit hours in Auditing
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FHuA · 3 credit hours in Taxation
w6 C0]vh · 3 credit hours in Management or Cost Accounting
>kK;IF9h D.24 credit hours must be in Business:
7CfHL;+m<4 · 6 credit hours in Economics
ia.9 5H; · 3 credit hours in Finance
'J+dTs ;0 · 3 credit hours in Business La
?yKW^,q+ "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).
.ztO._J7f E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Ktrqrl^IJ 二、考试相关费用清单： fp^!?u $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.
;B[*f?y- Auditing and Attestation(AUD)$195.35
wOH$S=Ba5, Business Environment and Concepts(BEC)$176.25
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a)"$j; Financial Accounting and Reporting(FAR)$195.35
eN?:3cP#l Regulation(REG)$176.25
<M,A:u\qSQ A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
j\^ u_D 三、NTS有效期： 8ba*:sb The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
Z,ZebS@yG 四、指定认证机构： Jemb0Qv Foreign Academic Credentials Service,Inc.
*]uj0@S 4月15日 美国CPA试听课 zm9_[0
免费享受价值3000元的美国CPA考评一站式服务 ,TdL-a5
