一、考试申请要求：
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~6y\b A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
a)QSq<2* B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
uN@El1ouY C.24 credit hours must be in upper division accounting courses:
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· 3 credit hours in Financial Accounting
|a!]Iqz"N · 3 credit hours in Auditing
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Vf · 3 credit hours in Management or Cost Accounting
S+bpW A D.24 credit hours must be in Business:
Mhu|S) hn · 6 credit hours in Economics
#<DS-^W! · 3 credit hours in Finance
1O2jvt7M · 3 credit hours in Business La
']U<R=5T$ "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).
^4Tf6Fw# E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
ZVz`g] 二、考试相关费用清单： 5S
4 Bz $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.
$1Qcz,4B| Auditing and Attestation(AUD)$195.35
o&MOcy D Business Environment and Concepts(BEC)$176.25
9@>Q7AUCQ Financial Accounting and Reporting(FAR)$195.35
\p#_D|s/Ep Regulation(REG)$176.25
|ITh2m A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
|f3 :9(p 三、NTS有效期： w >w zV=R The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
oVQbc \P3 四、指定认证机构： vg8Yc Foreign Academic Credentials Service,Inc.
5;X r0f 4月15日 美国CPA试听课 [LM9^*sG2V
免费享受价值3000元的美国CPA考评一站式服务 C#TP1~6
