一、考试申请要求：
!NWz A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
H /Idc,* B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Ol ,;BZHc\ C.24 credit hours must be in upper division accounting courses:
<S~_|Y*v · 3 credit hours in Financial Accounting
;t!n%SnK9! · 3 credit hours in Auditing
|1^>n,C · 3 credit hours in Taxation
[6x-c;H_4 · 3 credit hours in Management or Cost Accounting
KT n,}7vZ D.24 credit hours must be in Business:
=`2nv0%2 · 6 credit hours in Economics
vW4~\ ] · 3 credit hours in Finance
O v3W;jD · 3 credit hours in Business La
`|K,E "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).
4)D #kP E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
B{|g+c% 二、考试相关费用清单： hoxn! x$? $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.
"8K
>Yu17 Auditing and Attestation(AUD)$195.35
[c4. E" Business Environment and Concepts(BEC)$176.25
H+ra w/" Financial Accounting and Reporting(FAR)$195.35
pAS!;t= n, Regulation(REG)$176.25
N;,?k.vU A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
v-6" *EP 三、NTS有效期： \8\)5#? The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
-_=0PW5{ 四、指定认证机构： PoMkFG6 Foreign Academic Credentials Service,Inc.
M0!;{1 4月15日 美国CPA试听课 Ore$yI}!m
免费享受价值3000元的美国CPA考评一站式服务 I( BG%CO9
