一、考试申请要求：
i4Q@K,$ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
ky,(xT4 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
$kdB |4C C.24 credit hours must be in upper division accounting courses:
a8e6H30Sm · 3 credit hours in Financial Accounting
~]IOK$1F% · 3 credit hours in Auditing
(&Kk7< #` · 3 credit hours in Taxation
( ?1y4M · 3 credit hours in Management or Cost Accounting
~OYiq}g D.24 credit hours must be in Business:
JQ_sUYh~3 · 6 credit hours in Economics
#>("CAB02T · 3 credit hours in Finance
b;B%q$sntC · 3 credit hours in Business La
A7Cm5>Y _S "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).
`iFmrC< E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
F h&G;aEq 二、考试相关费用清单： y4
#>X $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.
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<X%*&% Auditing and Attestation(AUD)$195.35
Z!a =dnwHz Business Environment and Concepts(BEC)$176.25
!I{0 _b{ Financial Accounting and Reporting(FAR)$195.35
aB 2F C$z Regulation(REG)$176.25
b4%??"&<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.
U/66L+1 三、NTS有效期： xf\ C|@i The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
}1L4 "}L. 四、指定认证机构： )Yh+c=6
? Foreign Academic Credentials Service,Inc.
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%Tp\z 4月15日 美国CPA试听课 <Uk}o8E
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