一、考试申请要求：
{`Jr$*; A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
re$xeq\1P? B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
#jc+2F,+{ C.24 credit hours must be in upper division accounting courses:
q$<M 2 · 3 credit hours in Financial Accounting
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"IjCuR;# · 3 credit hours in Taxation
;a Y.CgX · 3 credit hours in Management or Cost Accounting
6ojEEM D.24 credit hours must be in Business:
_gGI&0(VM · 6 credit hours in Economics
+bGj(T%+' · 3 credit hours in Finance
8 BHtN · 3 credit hours in Business La
P?zPb'UVqa "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).
:skNEY]. E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
o/;kz i 二、考试相关费用清单： `Wes!>Vh! $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.
wa #$9p~Q Auditing and Attestation(AUD)$195.35
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4 Business Environment and Concepts(BEC)$176.25
L,m '/} $ Financial Accounting and Reporting(FAR)$195.35
pZYcCc>6& Regulation(REG)$176.25
tiTJ.uz6 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
w;=fi}<G|e 三、NTS有效期： tU5Z?QS The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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'&OA 四、指定认证机构： aZk /\&=6 Foreign Academic Credentials Service,Inc.
<;O - N= 4月15日 美国CPA试听课 Y`O" +Jr
免费享受价值3000元的美国CPA考评一站式服务 3!&PI
