一、考试申请要求：
uH(M@7"6_! A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
xj9xUun B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
R<vbhB/l U C.24 credit hours must be in upper division accounting courses:
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· 3 credit hours in Financial Accounting
I0><IaFy · 3 credit hours in Auditing
g[HuIn/ · 3 credit hours in Taxation
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9Mn · 3 credit hours in Management or Cost Accounting
4CtWEq D.24 credit hours must be in Business:
|lk:(~DM · 6 credit hours in Economics
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· 3 credit hours in Finance
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('r~L · 3 credit hours in Business La
kZ]pV=\Y* "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).
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r E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
&;`E3$> 二、考试相关费用清单： rg =Ym. $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.
Ck>]+rl Auditing and Attestation(AUD)$195.35
=(Y0wZP| Business Environment and Concepts(BEC)$176.25
JStEOQF4 Financial Accounting and Reporting(FAR)$195.35
#_|O93HN' Regulation(REG)$176.25
=q|//*t2 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
sl(go^ 三、NTS有效期： K r<UPr The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
zD<8. AIGC 四、指定认证机构： -1~o ~yGE Foreign Academic Credentials Service,Inc.
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+uc;[` 4月15日 美国CPA试听课 y &eU\>M
免费享受价值3000元的美国CPA考评一站式服务 @,}tY ?>a
