一、考试申请要求：
r8.v0b"1 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
zghm2{:`?g B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
yBiwYk6 C.24 credit hours must be in upper division accounting courses:
+60;z4y}w · 3 credit hours in Financial Accounting
UQ~rVUo.c · 3 credit hours in Auditing
S7Fxb+{6D · 3 credit hours in Taxation
vsR ^aVwVZ · 3 credit hours in Management or Cost Accounting
5al{[mi D.24 credit hours must be in Business:
&O)mPnx` · 6 credit hours in Economics
.D`#a · 3 credit hours in Finance
0^z$COCv · 3 credit hours in Business La
6iWuBsal "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 (-n1oSo E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
X_F= ;XF/ 二、考试相关费用清单： mio'm $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.
7:%K-LeaQu Auditing and Attestation(AUD)$195.35
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Business Environment and Concepts(BEC)$176.25
T5; D0tM/ Financial Accounting and Reporting(FAR)$195.35
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$ Regulation(REG)$176.25
@= c='V] A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
k:xV[9ev: 三、NTS有效期： +s}28U! The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
GA lO<Mu 四、指定认证机构： vGw}e&YI Foreign Academic Credentials Service,Inc.
ZP<X#]$qb 4月15日 美国CPA试听课 5ntP{p%>
免费享受价值3000元的美国CPA考评一站式服务 b1 cd5
