一、考试申请要求：
X c2B 2c A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
RpXs3 =9 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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C.24 credit hours must be in upper division accounting courses:
0"^o TmQN · 3 credit hours in Financial Accounting
S`c ]F c · 3 credit hours in Auditing
lDJd#U'V · 3 credit hours in Taxation
rZ.a>'T4 · 3 credit hours in Management or Cost Accounting
6Sb 'Otw. D.24 credit hours must be in Business:
OgXZ- <' · 6 credit hours in Economics
5'k Te= · 3 credit hours in Finance
R'9@A\7# · 3 credit hours in Business La
]PzTl {] "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).
P"=UI$HN E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
/s8%02S 二、考试相关费用清单： j,56Lh%1 $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.
0" kE^= Auditing and Attestation(AUD)$195.35
2rj/wakd Business Environment and Concepts(BEC)$176.25
3KG) 6)1* Financial Accounting and Reporting(FAR)$195.35
hdf8U Regulation(REG)$176.25
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W< A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
siRnH(^ J 三、NTS有效期： tT* W5 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
\Qi#'c$5+a 四、指定认证机构： I^M#[xA Foreign Academic Credentials Service,Inc.
}r~v,KDb 4月15日 美国CPA试听课 {wp Mg
免费享受价值3000元的美国CPA考评一站式服务 V 8nz-DL{
