一、考试申请要求:
-Hh.8(!XoO A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
rT|wZz9$@ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
im3BQIPR C.24 credit hours must be in upper division accounting courses:
GU|(m~,` · 3 credit hours in Financial Accounting
0z$::p$%u · 3 credit hours in Auditing
_Rb>py · 3 credit hours in Taxation
*e25!#o1 · 3 credit hours in Management or Cost Accounting
8|{d1dy D.24 credit hours must be in Business:
Y 8n*o3jM · 6 credit hours in Economics
ES)@iM?5 · 3 credit hours in Finance
sj 3[ny;b · 3 credit hours in Business La
eakQZ-Q "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).
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E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
+QEP:#qZw 二、考试相关费用清单: O)!S[5YI $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.
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%'"l{R Auditing and Attestation(AUD)$195.35
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Business Environment and Concepts(BEC)$176.25
S}P rgw/ Financial Accounting and Reporting(FAR)$195.35
jdIAN Regulation(REG)$176.25
g/4ipcG;N A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
hCb2<_3CR 三、NTS有效期: gW-mXb The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
hkB|rhJgm 四、指定认证机构: 7NRm\%^q Foreign Academic Credentials Service,Inc.
/5Sd?pW; 4月15日 美国CPA试听课 !'#GdRstv
免费享受价值3000元的美国CPA考评一站式服务 q#
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