一、考试申请要求:
wjq;9%eXk A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
cuw 7P B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
I pp#{'Do C.24 credit hours must be in upper division accounting courses:
%9q] · 3 credit hours in Financial Accounting
v>XAzA · 3 credit hours in Auditing
gwA+%] · 3 credit hours in Taxation
*?JNh; · 3 credit hours in Management or Cost Accounting
TR<M3,RG#% D.24 credit hours must be in Business:
;u(#-C2^{l · 6 credit hours in Economics
7R4t%^F · 3 credit hours in Finance
EbfE/_I · 3 credit hours in Business La
`{Jo>L. "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).
3P.v#TEst E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
@QN(ouq Q 二、考试相关费用清单: <M
y+!3\A $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.
)Ja&Y Auditing and Attestation(AUD)$195.35
+HXR ))X Business Environment and Concepts(BEC)$176.25
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6*ohC: Financial Accounting and Reporting(FAR)$195.35
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rF5^eZ# Regulation(REG)$176.25
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@'f=Y*D A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
!y$:}W?_ 三、NTS有效期: |zkZF|- The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
)bgaqca_{ 四、指定认证机构: 2Y7u M;8 Foreign Academic Credentials Service,Inc.
b2tUJ2p 4月15日 美国CPA试听课 rjo1
免费享受价值3000元的美国CPA考评一站式服务 d:L|BkQ7*