一、考试申请要求:
npC:SrI% A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
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B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
~d]X@(G& C.24 credit hours must be in upper division accounting courses:
{cmY`to · 3 credit hours in Financial Accounting
5}S~8 · 3 credit hours in Auditing
Fk(nf9M% · 3 credit hours in Taxation
Y+vG]?D · 3 credit hours in Management or Cost Accounting
m)l<2`CM D.24 credit hours must be in Business:
1t&LNIc|^ · 6 credit hours in Economics
Jg} w{, · 3 credit hours in Finance
}LK +w+h~ · 3 credit hours in Business La
/Kcp9Qx "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).
>&pB&'A a E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
6Ih8~Hu 二、考试相关费用清单: $*N^bj $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.
(QS4<J" Auditing and Attestation(AUD)$195.35
.[mI9dc Business Environment and Concepts(BEC)$176.25
8@b,>l$ Financial Accounting and Reporting(FAR)$195.35
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su Regulation(REG)$176.25
UnTnc6Bo7W A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
zt&"K0X| 三、NTS有效期: u^2)oL The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
,#n$YT7 四、指定认证机构: >3aB{[[N Foreign Academic Credentials Service,Inc.
:Vdo.uUa 4月15日 美国CPA试听课 SZ$~zT;c
免费享受价值3000元的美国CPA考评一站式服务 |q+3X)Y