一、考试申请要求：
bn:74,GeyK A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
qm/#kP
lM B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Nt,:`o | C.24 credit hours must be in upper division accounting courses:
\MDhm,H< · 3 credit hours in Financial Accounting
ku)/
8Z`$ · 3 credit hours in Auditing
q
Tz5P · 3 credit hours in Taxation
3!op'X! · 3 credit hours in Management or Cost Accounting
G){A&F D.24 credit hours must be in Business:
&3Ry0?RET · 6 credit hours in Economics
Nd
He:: · 3 credit hours in Finance
cTja<*W^xv · 3 credit hours in Business La
LFAefl\ "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).
2)Q%lEm`SP E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
eIj2(q9 二、考试相关费用清单： ]tNB^ $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.
cwE ?+vB Auditing and Attestation(AUD)$195.35
5mX"0a_Q Business Environment and Concepts(BEC)$176.25
#y8Esik Financial Accounting and Reporting(FAR)$195.35
e7yn" kd Regulation(REG)$176.25
q{}U5(,{0 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
N C3XJ
4 三、NTS有效期： +h? Gps The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
uHuL9Q^ 四、指定认证机构： &,QBJx<# Foreign Academic Credentials Service,Inc.
qzWn l[3 4月15日 美国CPA试听课 \I
7&F82e
免费享受价值3000元的美国CPA考评一站式服务 79uAsI2-Y
