一、考试申请要求：
%3HVFhl A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
50dGBF B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
`Q+moX C.24 credit hours must be in upper division accounting courses:
>:=|L%]s;\ · 3 credit hours in Financial Accounting
]d [ge6 · 3 credit hours in Auditing
fj nT e · 3 credit hours in Taxation
)} DUMq7 · 3 credit hours in Management or Cost Accounting
@pGZLq D.24 credit hours must be in Business:
D@EO=08<b · 6 credit hours in Economics
#k3t3az2{ · 3 credit hours in Finance
4'KOp&#l
K · 3 credit hours in Business La
A?TBtAe "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).
@H !$[m3 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
c` x7u}C 二、考试相关费用清单： Ax o D8| $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.
y}C`&nW[= Auditing and Attestation(AUD)$195.35
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|] Business Environment and Concepts(BEC)$176.25
e6=]m#O9 Financial Accounting and Reporting(FAR)$195.35
,:+d g(\r Regulation(REG)$176.25
N8KQz_]9I 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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`tNq :/ 三、NTS有效期： |}){}or The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
PNW \*;j 四、指定认证机构： 'gQi df Foreign Academic Credentials Service,Inc.
39 {{7(hh 4月15日 美国CPA试听课 M.h`&8
免费享受价值3000元的美国CPA考评一站式服务 tU"raP^ =
