一、考试申请要求：
P# #( V!YR A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
FHPZQ C8 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
-#z 'A C.24 credit hours must be in upper division accounting courses:
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[B;Ek \ 5W · 3 credit hours in Taxation
vh.tk^& · 3 credit hours in Management or Cost Accounting
?BZ`mrH^ D.24 credit hours must be in Business:
8}b[Q /h! · 6 credit hours in Economics
@{GxQzo · 3 credit hours in Finance
] Lft^,7 · 3 credit hours in Business La
_[Wrd?Z "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).
>b P7}T E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
e$|)wOwU 二、考试相关费用清单： v8(u9V%?6 $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.
Pb&+(j Auditing and Attestation(AUD)$195.35
oa|*-nw Business Environment and Concepts(BEC)$176.25
e~[z]GLO% Financial Accounting and Reporting(FAR)$195.35
3$f5][+U Regulation(REG)$176.25
d'nuk# r 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-k~ 7{7 三、NTS有效期： f;dU72]q+ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
5Jd {Ev 四、指定认证机构： Fd.d( Foreign Academic Credentials Service,Inc.
gxtbu $ 4月15日 美国CPA试听课 7n]%`
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免费享受价值3000元的美国CPA考评一站式服务 6HQwL\r79
