一、考试申请要求：
e9\eh? bPU A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
OTy{:ID B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
D(X:dB50@ C.24 credit hours must be in upper division accounting courses:
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\t7w · 3 credit hours in Financial Accounting
`T#Jiq E · 3 credit hours in Auditing
uge~*S · 3 credit hours in Taxation
kq$0~lNI$ · 3 credit hours in Management or Cost Accounting
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4,k:YC D.24 credit hours must be in Business:
H6. · 6 credit hours in Economics
k00&+C · 3 credit hours in Finance
m=K46i +NE · 3 credit hours in Business La
7QX p\<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).
[Dq@(Q s' E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
S %B m4jY 二、考试相关费用清单： {SRv=g $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.
=".sCV9"N Auditing and Attestation(AUD)$195.35
qx'F9I Business Environment and Concepts(BEC)$176.25
)x<oRH x] Financial Accounting and Reporting(FAR)$195.35
hY(q@_s Regulation(REG)$176.25
w3>. d(Q A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
}i F|NI V 三、NTS有效期： F 2 ^qf The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
K%@#a}kRb 四、指定认证机构： (?vKe 5 Foreign Academic Credentials Service,Inc.
D:56>%y@ 4月15日 美国CPA试听课 c#L. I
免费享受价值3000元的美国CPA考评一站式服务 9O{b8=\}
