一、考试申请要求：
6h/!,j0:t_ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Lmjd,t B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
$R #_c} C.24 credit hours must be in upper division accounting courses:
j4i$2ZT' · 3 credit hours in Financial Accounting
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|,M · 3 credit hours in Auditing
;b [>{Q; · 3 credit hours in Taxation
rwDLBp k · 3 credit hours in Management or Cost Accounting
bnfeZR1m_ D.24 credit hours must be in Business:
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· 3 credit hours in Finance
|gA@$1+} · 3 credit hours in Business La
n/;{- "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).
'n7|fjX?Y E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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8Mt/P 二、考试相关费用清单： .K~V DUu $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.
*m "@*O' Auditing and Attestation(AUD)$195.35
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Business Environment and Concepts(BEC)$176.25
! =21K0~t# Financial Accounting and Reporting(FAR)$195.35
{($m LfC4 Regulation(REG)$176.25
DH\Ox>b= A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
wrJQkven- 三、NTS有效期： ruagJS)+ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
;fq p! |J 四、指定认证机构： ;,U@zB;\%( Foreign Academic Credentials Service,Inc.
\_.'/<aQ 4月15日 美国CPA试听课 a)2l9
免费享受价值3000元的美国CPA考评一站式服务 ?T73BL=
