一、考试申请要求：
9':Hh' A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
3''Uxlo\ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
w11L@t[5W8 C.24 credit hours must be in upper division accounting courses:
xSO5?eR"u · 3 credit hours in Financial Accounting
eL'fJcjw< · 3 credit hours in Auditing
Ted tmX$ · 3 credit hours in Taxation
[h_d1\ Cr · 3 credit hours in Management or Cost Accounting
*3h_'3yo@ D.24 credit hours must be in Business:
vR pO0qG · 6 credit hours in Economics
O'(D:D? · 3 credit hours in Finance
Q/J <$W*, · 3 credit hours in Business La
qG2P?D R "credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours).
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l E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
~OLyG$JJ 二、考试相关费用清单： uKTYb#
E7 $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.
r[^O 7 Auditing and Attestation(AUD)$195.35
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J}R= Business Environment and Concepts(BEC)$176.25
rWqr-"0S. Financial Accounting and Reporting(FAR)$195.35
hD7vjg& Z Regulation(REG)$176.25
&h .?~Ri A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
/!.]Y 8yEH 三、NTS有效期： qVO,sKQ{
The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
++ 5!8Nv 四、指定认证机构： VV#'d Foreign Academic Credentials Service,Inc.
t\P SB 4月15日 美国CPA试听课 xX0 wn?,~
免费享受价值3000元的美国CPA考评一站式服务 DwK$c^2q{.
