一、考试申请要求:
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?q(] A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
KxY$PgcC B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
MSl&?}Bj C.24 credit hours must be in upper division accounting courses:
?0{yq>fTu · 3 credit hours in Financial Accounting
R2l[Q){! · 3 credit hours in Auditing
lX"b N=E?! · 3 credit hours in Taxation
c<?[d!vI · 3 credit hours in Management or Cost Accounting
G]4OFz+ D.24 credit hours must be in Business:
0Q'v HZ" · 6 credit hours in Economics
cf)J ) · 3 credit hours in Finance
Km,*)X.-5 · 3 credit hours in Business La
X(]Zr "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).
(#$$nQj E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
=L"^.c@ 二、考试相关费用清单: SE
T-8f $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.
H'EY)s Hi Auditing and Attestation(AUD)$195.35
(3VGaUlx Business Environment and Concepts(BEC)$176.25
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2}w)x? Financial Accounting and Reporting(FAR)$195.35
6UlF5pom Regulation(REG)$176.25
M ?*Tf& A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
%*kLEA*v 三、NTS有效期: ]=x\b^ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
nd:E9: 四、指定认证机构: Vv8_\^g] Foreign Academic Credentials Service,Inc.
X8b|]Nr 4月15日 美国CPA试听课 ]*3:DU
免费享受价值3000元的美国CPA考评一站式服务 g` [` P@