一、考试申请要求:
Xtci0eS#V A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
_:wZmZU} B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
>Hdjsu5{N C.24 credit hours must be in upper division accounting courses:
6RK ~Dl&g · 3 credit hours in Financial Accounting
(bg}an · 3 credit hours in Auditing
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· 3 credit hours in Taxation
~?FK ; ( · 3 credit hours in Management or Cost Accounting
/a@ k S D.24 credit hours must be in Business:
CnabD{uTf · 6 credit hours in Economics
n=f`AmF; · 3 credit hours in Finance
90Xt_$_}s · 3 credit hours in Business La
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&F "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).
WwW"fkv E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
&g*klt'B 二、考试相关费用清单: ^g9}f $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.
7<^'DOs Auditing and Attestation(AUD)$195.35
;LHDh_.pX Business Environment and Concepts(BEC)$176.25
>HE,' Financial Accounting and Reporting(FAR)$195.35
^fkCyE;= Regulation(REG)$176.25
OZG0AX+=# A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
e &d3SQ% 三、NTS有效期: 6dF
$?I& The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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mKb 四、指定认证机构: fk+1# 7{ Foreign Academic Credentials Service,Inc.
LFCTr/, 4月15日 美国CPA试听课 p?Z(rCp
免费享受价值3000元的美国CPA考评一站式服务 hO#H
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