一、考试申请要求:
NC
sem A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Tz&h[+ 6` B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
7}pg7EF3z C.24 credit hours must be in upper division accounting courses:
x]IJ; · 3 credit hours in Financial Accounting
l]~IZTC · 3 credit hours in Auditing
Ue!yK · 3 credit hours in Taxation
drbim8!q~ · 3 credit hours in Management or Cost Accounting
;R$2+9 D.24 credit hours must be in Business:
bYr*rEcA · 6 credit hours in Economics
:BB=E'293 · 3 credit hours in Finance
mrig5{ · 3 credit hours in Business La
aYc^ 9*7 "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).
COHook(: E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
y~Mu~/s 二、考试相关费用清单: I^[[*Bh*C $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.
FB
%-
$ Auditing and Attestation(AUD)$195.35
1jpft3*x Business Environment and Concepts(BEC)$176.25
TYCjVxfu$ Financial Accounting and Reporting(FAR)$195.35
{HFx+<JG Regulation(REG)$176.25
SF da?> A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
fm!\**Q1 三、NTS有效期: s@6Jz\<E The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
@gw8r[ 四、指定认证机构: ,Kt51vG i Foreign Academic Credentials Service,Inc.
[$#G|> x 4月15日 美国CPA试听课 Lb{.}
免费享受价值3000元的美国CPA考评一站式服务 }i^$
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