一、考试申请要求：
G*_$[| H A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
n5i#GvO^ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
F%!ZHE7 C.24 credit hours must be in upper division accounting courses:
A+d&aE }3V · 3 credit hours in Financial Accounting
eIjn~2^ · 3 credit hours in Auditing
0
\f3L a · 3 credit hours in Taxation
qSh^|;2?R · 3 credit hours in Management or Cost Accounting
m\~{l=jIS D.24 credit hours must be in Business:
^ sxcBG · 6 credit hours in Economics
5tMp@$F\{[ · 3 credit hours in Finance
z_vFf 0 · 3 credit hours in Business La
B`,4M& "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).
w 8M,35b E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Ay ZL( 二、考试相关费用清单： k
9 Xi|Yj $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.
J1kG'cH05 Auditing and Attestation(AUD)$195.35
:4]^PB@dl Business Environment and Concepts(BEC)$176.25
MY1 1 5% Financial Accounting and Reporting(FAR)$195.35
'&{`^l/ MH Regulation(REG)$176.25
<`8l8cL A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
OM, -:H, 三、NTS有效期： /7Z;/|
oU The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
.JIn ( 四、指定认证机构：
r=YprVX Foreign Academic Credentials Service,Inc.
;`IZ&m $ 4月15日 美国CPA试听课 Y# Pl)sRr
免费享受价值3000元的美国CPA考评一站式服务 u!TVvc
