一、考试申请要求：
x]~TGzS A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
g)D_ !iz B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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S@ C.24 credit hours must be in upper division accounting courses:
\;LDE`Q_x · 3 credit hours in Financial Accounting
k+3qX'fd · 3 credit hours in Auditing
O7K.\ · 3 credit hours in Taxation
1yy?1&88S · 3 credit hours in Management or Cost Accounting
{$*N1$(% D.24 credit hours must be in Business:
bx@l6bpQ · 6 credit hours in Economics
vvoxK 0 · 3 credit hours in Finance
UO/sv2CN · 3 credit hours in Business La
}f}. >B0# "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).
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0x?X E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
bDI%}k9# 二、考试相关费用清单： 7N.b- }$( $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.
c 0!.ei Auditing and Attestation(AUD)$195.35
gq?:n.;TY Business Environment and Concepts(BEC)$176.25
;JW_4;- Financial Accounting and Reporting(FAR)$195.35
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Regulation(REG)$176.25
Q ?{%c[s A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
y_]+;% w: 三、NTS有效期： yV30x9i!2 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
e#eVc'=cDR 四、指定认证机构： \l% xuT Foreign Academic Credentials Service,Inc.
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q 4月15日 美国CPA试听课 hsZ/Vnn`
免费享受价值3000元的美国CPA考评一站式服务 ~(5r+Z}*`
