一、考试申请要求：
7 |bzopLJk A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
ROqz$yY B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
41dB4Td5t C.24 credit hours must be in upper division accounting courses:
}RvinF:5 · 3 credit hours in Financial Accounting
KsVN<eR{ · 3 credit hours in Auditing
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g8 · 3 credit hours in Taxation
OpWTw&B"+ · 3 credit hours in Management or Cost Accounting
gn,D9d+ D.24 credit hours must be in Business:
*ETSx{)8 · 6 credit hours in Economics
oU"!"t · 3 credit hours in Finance
0[E}[{t` · 3 credit hours in Business La
~$w9L998+ "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).
9+S$,|9 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
x6N)T4J( 二、考试相关费用清单： N5K\h}'% $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.
Pnl+.? Auditing and Attestation(AUD)$195.35
T%q@jv{c Business Environment and Concepts(BEC)$176.25
CmP_9M?ce Financial Accounting and Reporting(FAR)$195.35
'/O >#1 Regulation(REG)$176.25
L/*D5k%J A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
/hF@Xh%hY 三、NTS有效期： ykMd
H: The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
2;2FyKF ( 四、指定认证机构： :}0>IPW-V Foreign Academic Credentials Service,Inc.
V$o]}| 4月15日 美国CPA试听课 6 rp(<D/_
免费享受价值3000元的美国CPA考评一站式服务 e2F{} N
