一、考试申请要求：
3DzMB?I A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
\z>fb%YW B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
(uXL^oja C.24 credit hours must be in upper division accounting courses:
< NR#Y%}-V · 3 credit hours in Financial Accounting
@:j}Jmg · 3 credit hours in Auditing
0pK=o"^?@ · 3 credit hours in Taxation
r A`V}>Xj · 3 credit hours in Management or Cost Accounting
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H! D.24 credit hours must be in Business:
XeW< B0~ · 6 credit hours in Economics
xqeyD* s · 3 credit hours in Finance
\9 cbI3rGz · 3 credit hours in Business La
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;; Sih5 "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).
' KP@W9j E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
.7Dtm<K# 二、考试相关费用清单： (] Z_UTT $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
{Bk[rCl Business Environment and Concepts(BEC)$176.25
S*==aftl( Financial Accounting and Reporting(FAR)$195.35
s(5Y Regulation(REG)$176.25
[glLre^ A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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C> 三、NTS有效期： lsgh#x The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
:{PJ I, 四、指定认证机构： D60aH!ft Foreign Academic Credentials Service,Inc.
1 8|m)(W 4月15日 美国CPA试听课 Tre]"
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免费享受价值3000元的美国CPA考评一站式服务 &T+atL `N
