一、考试申请要求：
o"J}@nF A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
1\TXb!OtL B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
ZWxq<& Cg C.24 credit hours must be in upper division accounting courses:
TnCN2#BO · 3 credit hours in Financial Accounting
C UaI 66 · 3 credit hours in Auditing
Y }a a6 · 3 credit hours in Taxation
<9B\(' · 3 credit hours in Management or Cost Accounting
`)/G5 fB D.24 credit hours must be in Business:
b<~\ IPY · 6 credit hours in Economics
7lqj" o( · 3 credit hours in Finance
t[Xx LG* · 3 credit hours in Business La
{YT!vD9. "credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours).
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<s! E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
7kp$C?7K 二、考试相关费用清单： Yc BY[i0 $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
49E<`f0 Auditing and Attestation(AUD)$195.35
S9U,so? Business Environment and Concepts(BEC)$176.25
!g-|@ W Financial Accounting and Reporting(FAR)$195.35
4 jfkCU Regulation(REG)$176.25
CD;C z*c A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
PTXy:
>]M 三、NTS有效期： RHZ5f0b4L The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
D9*GS_K2 t 四、指定认证机构： ]g2Y /\)a Foreign Academic Credentials Service,Inc.
uhz:G~x! 4月15日 美国CPA试听课 |X,T>{V?y
免费享受价值3000元的美国CPA考评一站式服务 $WI=a- ;_e
