一、考试申请要求：
RK|C* TCnl A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
f"z96{zo B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
U\+o$mU^ C.24 credit hours must be in upper division accounting courses:
YI|7a#*F · 3 credit hours in Financial Accounting
leiP/D6s · 3 credit hours in Auditing
jfk`%C Ek= · 3 credit hours in Taxation
z`lDD · 3 credit hours in Management or Cost Accounting
M5wj79'l" D.24 credit hours must be in Business:
[^#6.xH · 6 credit hours in Economics
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zG; · 3 credit hours in Finance
_Y=>^K]9K · 3 credit hours in Business La
4 ~D?F'o "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).
@`)A ) E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
kA fkQy(~ 二、考试相关费用清单： *U8Pjb1 $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.
Ig~lD>dnr' Auditing and Attestation(AUD)$195.35
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7 Business Environment and Concepts(BEC)$176.25
0m !+gZ@ Financial Accounting and Reporting(FAR)$195.35
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a[)F Regulation(REG)$176.25
fs\l*nBig A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
s T| 8a 三、NTS有效期： >A#]60w. The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
UE5T%zd / 四、指定认证机构： 2ACN5lyUS Foreign Academic Credentials Service,Inc.
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9b 4月15日 美国CPA试听课 aH*)W'N?
免费享受价值3000元的美国CPA考评一站式服务 }! x\qpA
