一、考试申请要求：
B|o@ | zF A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
QUkP& sz B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
+L=Xc^ C.24 credit hours must be in upper division accounting courses:
n"?*"Ya · 3 credit hours in Financial Accounting
|A68 +(3u · 3 credit hours in Auditing
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?ud · 3 credit hours in Taxation
me@`;Q 3 · 3 credit hours in Management or Cost Accounting
(-J'x%2) D.24 credit hours must be in Business:
{.U:Ce · 6 credit hours in Economics
V}`ri~ · 3 credit hours in Finance
j
0LZ )V · 3 credit hours in Business La
vMY!Z1.* "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).
jp "Q[gR## E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
N*[b 26 二、考试相关费用清单： %$Fe[#1 $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.
P@bPdw!JA Auditing and Attestation(AUD)$195.35
CY':'aWfa< Business Environment and Concepts(BEC)$176.25
o;DK]o>kH Financial Accounting and Reporting(FAR)$195.35
R:l &2 Regulation(REG)$176.25
UFZO u%Y A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
d %FLk=] 三、NTS有效期： 3
[#Rm>,Vu The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
p5"pQe S 四、指定认证机构： 'pUJREb Foreign Academic Credentials Service,Inc.
:
^p aI 4月15日 美国CPA试听课 -
G7)Y:
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