一、考试申请要求：
o>#ue<Bc6 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
eB] R<a60 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
$*KM%M6 C.24 credit hours must be in upper division accounting courses:
"1- gMob · 3 credit hours in Financial Accounting
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Tf · 3 credit hours in Auditing
0m,3''Q5lO · 3 credit hours in Taxation
-;i vB R · 3 credit hours in Management or Cost Accounting
HW@r1[Y D.24 credit hours must be in Business:
1 m>x5Dbk! · 6 credit hours in Economics
k)a3j{{ · 3 credit hours in Finance
f3p)Q<H>`( · 3 credit hours in Business La
2i4& *& A "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).
}Qqi013E L E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
wqZ* $M 二、考试相关费用清单： .# 4 ;em%7 $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.
odm!}stus Auditing and Attestation(AUD)$195.35
M %vZcP Business Environment and Concepts(BEC)$176.25
~vL`[JiK Financial Accounting and Reporting(FAR)$195.35
G2,9$8qE Regulation(REG)$176.25
kw M1f=!- A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
KysJ3G.k\ 三、NTS有效期：
W`d\A3v The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
4D4Y.g_x 四、指定认证机构： KkCA*G S Foreign Academic Credentials Service,Inc.
FUD
M]:XQ 4月15日 美国CPA试听课 ,WA[HwY-
免费享受价值3000元的美国CPA考评一站式服务 N!TC}#}l
