一、考试申请要求：
cDMA#gp A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
( ,eH*/~/ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
$ \>GQ~k C.24 credit hours must be in upper division accounting courses:
D T^3K5 · 3 credit hours in Financial Accounting
(q+U5Ls6 · 3 credit hours in Auditing
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6 · 3 credit hours in Taxation
SGn:f>N · 3 credit hours in Management or Cost Accounting
;L.@4b[ lP D.24 credit hours must be in Business:
olzP=08aaV · 6 credit hours in Economics
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kI~LO( · 3 credit hours in Finance
CK1Xdyf_S · 3 credit hours in Business La
Rt{qbM|b& "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).
2ul!f7#E E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Wd'wL"6De 二、考试相关费用清单： HqXaT6#/ $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.
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Auditing and Attestation(AUD)$195.35
>IO}}USm Business Environment and Concepts(BEC)$176.25
9,y*kC Financial Accounting and Reporting(FAR)$195.35
F,^Q'$ ! Regulation(REG)$176.25
w^09|k A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
9 aT# 7B 三、NTS有效期： jJ-j The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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qPi- 四、指定认证机构： { q %&
~ Foreign Academic Credentials Service,Inc.
H )1< ;{: 4月15日 美国CPA试听课 yjZxD[
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免费享受价值3000元的美国CPA考评一站式服务 B3uv>\
