一、考试申请要求:
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w9D`} A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
0-8'.C1v B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
rG{,8* C.24 credit hours must be in upper division accounting courses:
s^GE>rf · 3 credit hours in Financial Accounting
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- · 3 credit hours in Auditing
xN44>3# · 3 credit hours in Taxation
mh8)yy5\ · 3 credit hours in Management or Cost Accounting
&Tk@2<5= D.24 credit hours must be in Business:
-\M;bQV[C · 6 credit hours in Economics
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9~<t · 3 credit hours in Finance
og|~:>FmJo · 3 credit hours in Business La
hvF>Tu]^r "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).
#LfoG?k1K E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Hw~?%g:<S 二、考试相关费用清单: 7DIFJJE' $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.
F"t.ND Auditing and Attestation(AUD)$195.35
pxHJX2 Business Environment and Concepts(BEC)$176.25
n4/Jx* Financial Accounting and Reporting(FAR)$195.35
:xsNn55b Regulation(REG)$176.25
B q7Qbj A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
2E0$R%\ 三、NTS有效期: F^X:5g~K
The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
)%~<EJ*&Z 四、指定认证机构: P
yN{ Foreign Academic Credentials Service,Inc.
Og(|bs!6 4月15日 美国CPA试听课 "M=1Eb$6=
免费享受价值3000元的美国CPA考评一站式服务 ]gDX~]f[