一、考试申请要求：
5eori8gr7 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
V pnk>GWD B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
ZxnPSA@% C.24 credit hours must be in upper division accounting courses:
Zt3sU_ · 3 credit hours in Financial Accounting
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7@;*e=v · 3 credit hours in Taxation
_k2R^/9Ct% · 3 credit hours in Management or Cost Accounting
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· 6 credit hours in Economics
Ww-x +U\l · 3 credit hours in Finance
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D · 3 credit hours in Business La
*m"9F'(Sd "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).
CqnHh@]nu E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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Z 二、考试相关费用清单： ~DK.Y
$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.
_VT{2`|}) Auditing and Attestation(AUD)$195.35
J -z. Business Environment and Concepts(BEC)$176.25
gGVt ( ^ Financial Accounting and Reporting(FAR)$195.35
7p. 8{zQ* Regulation(REG)$176.25
\|Af2 6 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
lm4A%4- db 三、NTS有效期： 8?nn4]P The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
n>v 1<^ 四、指定认证机构：
Imhk U% Foreign Academic Credentials Service,Inc.
?C2(q6X+s 4月15日 美国CPA试听课 }h;Z_XF&
免费享受价值3000元的美国CPA考评一站式服务 8UjIC4'
