一、考试申请要求：
Lx:N!RDw A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
(15Yw9Mv B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
_E&vE5<-$ C.24 credit hours must be in upper division accounting courses:
?_Dnfa_ · 3 credit hours in Financial Accounting
]6VUqFO) · 3 credit hours in Auditing
J!
6z · 3 credit hours in Taxation
7 NB"oU^h% · 3 credit hours in Management or Cost Accounting
v20I<!5w D.24 credit hours must be in Business:
6U>jU[/ · 6 credit hours in Economics
0h@%q; g · 3 credit hours in Finance
6kF
uMtjc · 3 credit hours in Business La
MMA@J "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).
JbC\l E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
n 8OdRv 二、考试相关费用清单： 6 p n@`UK $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.
+|"n4iZ!) Auditing and Attestation(AUD)$195.35
mQA<t)1 Business Environment and Concepts(BEC)$176.25
qnfRN' Financial Accounting and Reporting(FAR)$195.35
^Lfn3.M Regulation(REG)$176.25
2E ; %=e A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
7SY->-H8 三、NTS有效期： k+R?JWC: The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
RBD 7mpd 四、指定认证机构： Lj Q1ar\ Foreign Academic Credentials Service,Inc.
X.AOp 4月15日 美国CPA试听课 SQ
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免费享受价值3000元的美国CPA考评一站式服务 -L 'K
