一、考试申请要求：
y_>DszRN`u A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
&bq1n _ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
4Y'Ne2M{ C.24 credit hours must be in upper division accounting courses:
khjdTq\\ · 3 credit hours in Financial Accounting
<r <{4\%} · 3 credit hours in Auditing
&3IkC(yD · 3 credit hours in Taxation
0,-]O= · 3 credit hours in Management or Cost Accounting
9_==C"F D.24 credit hours must be in Business:
{Y/0BS2D · 6 credit hours in Economics
9{3_2CIL · 3 credit hours in Finance
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· 3 credit hours in Business La
dLGHbeZ[( "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).
'DXT7|Df E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
][ "%e9#aX 二、考试相关费用清单： s#<fj#S $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.
@H $8;CRM Auditing and Attestation(AUD)$195.35
#qk=R7" Q Business Environment and Concepts(BEC)$176.25
MA_YMxP.' Financial Accounting and Reporting(FAR)$195.35
VMF?qT3Nd Regulation(REG)$176.25
~)#E?:h5 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
iz;5 : 三、NTS有效期： 4pMp@ b The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
R`$Y]@i&B 四、指定认证机构： >o13?-S%e Foreign Academic Credentials Service,Inc.
S0 OL;[*. 4月15日 美国CPA试听课 _Q Hk &-Lp
免费享受价值3000元的美国CPA考评一站式服务 wEq&O|Vj
