一、考试申请要求:
j l.p'$Fbn A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
$,=6[T!z+e B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
]B"'}%>ez C.24 credit hours must be in upper division accounting courses:
"xI" · 3 credit hours in Financial Accounting
6k{2 +P · 3 credit hours in Auditing
Xaz o9J · 3 credit hours in Taxation
r`y ezbG · 3 credit hours in Management or Cost Accounting
>2$5eI D.24 credit hours must be in Business:
zLs|tJOVp · 6 credit hours in Economics
+CH},@j · 3 credit hours in Finance
GcIDG`RX · 3 credit hours in Business La
;h6v@)#GX "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).
;7]u!Q E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
p^<yj0Y 二、考试相关费用清单: o+`6LKg; $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.
/tV/85r Auditing and Attestation(AUD)$195.35
?&G`{Ey Business Environment and Concepts(BEC)$176.25
Va,<3z%O< Financial Accounting and Reporting(FAR)$195.35
cMyiW$; Regulation(REG)$176.25
1wzqGmjmt A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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i?1 三、NTS有效期: F>
tQn4 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
rk+#GO{ 四、指定认证机构: WV3|?,y]qm Foreign Academic Credentials Service,Inc.
}I|u'#n_ 4月15日 美国CPA试听课 /kL$4CA
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