一、考试申请要求：
ha'oLm# A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
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( B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
\nx ^=4*yk C.24 credit hours must be in upper division accounting courses:
e 9q/[xMi · 3 credit hours in Financial Accounting
gzP(Lf I5 · 3 credit hours in Auditing
0 sq/_S · 3 credit hours in Taxation
K I$?0O · 3 credit hours in Management or Cost Accounting
5 \f*x Y D.24 credit hours must be in Business:
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p4#| i · 6 credit hours in Economics
}x-~>$:" · 3 credit hours in Finance
mxQS9y · 3 credit hours in Business La
OR( )D~:n "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).
@^;WC+\0 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
788q<7E 二、考试相关费用清单： V Pn #O $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.
J(M0t~RZ Auditing and Attestation(AUD)$195.35
N(}7M~m> Business Environment and Concepts(BEC)$176.25
P }&7G- Financial Accounting and Reporting(FAR)$195.35
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Regulation(REG)$176.25
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kN&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.
Y#{KGVT< 三、NTS有效期： b3EW"^Ar The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
X'jEI{1w 四、指定认证机构： /n?5J`6 Foreign Academic Credentials Service,Inc.
zG@9-s* L 4月15日 美国CPA试听课 @'R4zJ&+S
免费享受价值3000元的美国CPA考评一站式服务
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