一、考试申请要求:
:?Ns>#6t A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
W"NI^OX B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
[dJ!JT/X{ C.24 credit hours must be in upper division accounting courses:
sINQ?4_8T · 3 credit hours in Financial Accounting
xp^RAVXq` · 3 credit hours in Auditing
<z<>E1ZLI · 3 credit hours in Taxation
h4;kjr}h} · 3 credit hours in Management or Cost Accounting
l\UjvG D.24 credit hours must be in Business:
=-U0r$sK+F · 6 credit hours in Economics
( /]'e} · 3 credit hours in Finance
o "VKAP · 3 credit hours in Business La
| b'Ut)E "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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Pt E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
CHgip&(.F 二、考试相关费用清单: Geq]wv8 $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.
9!( 8o Auditing and Attestation(AUD)$195.35
MmT/J1zM Business Environment and Concepts(BEC)$176.25
_ ;HdX$op Financial Accounting and Reporting(FAR)$195.35
c*IrZm Regulation(REG)$176.25
0AB a&'h A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
@]Cg5QW>T 三、NTS有效期: X-["{ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
)3h\QE!z 四、指定认证机构: (D>_O$o Foreign Academic Credentials Service,Inc.
,L<JG 4月15日 美国CPA试听课 @Xo*TJB
免费享受价值3000元的美国CPA考评一站式服务
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