一、考试申请要求:
8H./@~_ = A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
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B B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
EAF<PMb C.24 credit hours must be in upper division accounting courses:
TSdjX]Kf · 3 credit hours in Financial Accounting
BS;rit: · 3 credit hours in Auditing
tirw{[X0n · 3 credit hours in Taxation
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Am · 3 credit hours in Management or Cost Accounting
Z%Y=Lx D.24 credit hours must be in Business:
`=uCp^+v · 6 credit hours in Economics
z~4L=tA( · 3 credit hours in Finance
|o~FKy1'z\ · 3 credit hours in Business La
\-GV8A2:k "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).
.2Q`. o) E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
c[!e*n!y 二、考试相关费用清单: +6*oO| $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
l6xC'c,jg Business Environment and Concepts(BEC)$176.25
1KruGq~ Financial Accounting and Reporting(FAR)$195.35
5U|f"3&8 Regulation(REG)$176.25
ZgtW 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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h<xo*r 三、NTS有效期: b6bmvHD The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
ll1?I8}5| 四、指定认证机构: hOfd<k\A Foreign Academic Credentials Service,Inc.
MgHyKn'rL 4月15日 美国CPA试听课 HGWwGd
免费享受价值3000元的美国CPA考评一站式服务 dmP*2