一、考试申请要求:
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A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
@kW RI* m B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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- C.24 credit hours must be in upper division accounting courses:
S+bpWA · 3 credit hours in Financial Accounting
G]zyx"0Sqb · 3 credit hours in Auditing
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· 3 credit hours in Taxation
{F ',e~}s · 3 credit hours in Management or Cost Accounting
UIC~%?oIA D.24 credit hours must be in Business:
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ei · 6 credit hours in Economics
PVaqKCj:6W · 3 credit hours in Finance
_sK{qQxvM= · 3 credit hours in Business La
N(`XqeC* "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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`r.)G E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
R1~wzy 二、考试相关费用清单: B &e'n< $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.
3QDz9KwCAw Auditing and Attestation(AUD)$195.35
Ejj+%)n. Business Environment and Concepts(BEC)$176.25
`+!F#. Financial Accounting and Reporting(FAR)$195.35
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3G;Rh9w, Regulation(REG)$176.25
.`jYrW-k A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
|#ZMZmo{ 三、NTS有效期: p^)w$UL}} The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
[LM9^*sG2V 四、指定认证机构: C#TP1~6 Foreign Academic Credentials Service,Inc.
6h7TM?lt 4月15日 美国CPA试听课 (bAw>
免费享受价值3000元的美国CPA考评一站式服务 AP+%T