一、考试申请要求：
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a#<j A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
E`j-6: B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
F/1#l@q N C.24 credit hours must be in upper division accounting courses:
Ke-)vPc · 3 credit hours in Financial Accounting
Eh | . · 3 credit hours in Auditing
HP.E3yYK · 3 credit hours in Taxation
pr,p=4m{\ · 3 credit hours in Management or Cost Accounting
CU:o*;jP D.24 credit hours must be in Business:
I5AO?BzJ · 6 credit hours in Economics
1ZJQs 6 · 3 credit hours in Finance
|BZDhd9<{ · 3 credit hours in Business La
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i h "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).
idRD![!UI E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
=N);v\ Q$! 二、考试相关费用清单： ,uz ]V1 $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.
ki;UY~ Auditing and Attestation(AUD)$195.35
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NSu Business Environment and Concepts(BEC)$176.25
?8, %LIQ? Financial Accounting and Reporting(FAR)$195.35
U Q@7n1 Regulation(REG)$176.25
zu2HH<E A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
Q{QYB h& 三、NTS有效期： rs=q!
P"u[ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
QMo}W{D 四、指定认证机构： f-2$
L Foreign Academic Credentials Service,Inc.
`N /RHb% 4月15日 美国CPA试听课 T88Y
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免费享受价值3000元的美国CPA考评一站式服务 !5}l&7:(MN
