一、考试申请要求：
kH*
l83 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
ie^:PcU B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
%Bmi3
=Rr C.24 credit hours must be in upper division accounting courses:
AC3K*)`E
· 3 credit hours in Financial Accounting
R[
S*O N · 3 credit hours in Auditing
Taxi79cH · 3 credit hours in Taxation
D.)$\Caq · 3 credit hours in Management or Cost Accounting
,
$ 5; D.24 credit hours must be in Business:
Q_/{TE/sO5 · 6 credit hours in Economics
/tA
$ 'tZ · 3 credit hours in Finance
N%6jZmKip · 3 credit hours in Business La
!Jb?r SJ.h "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).
&Th/Qv}[ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
@;_r `AT7 二、考试相关费用清单： ,HS\
(Z $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.
!.iu_xJ Auditing and Attestation(AUD)$195.35
(xK=/()}q Business Environment and Concepts(BEC)$176.25
aAO[Y"-:,Y Financial Accounting and Reporting(FAR)$195.35
cRz7.9-< Regulation(REG)$176.25
N J:]jd A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
x*5'
6 三、NTS有效期： : Ey The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
% Z&[wU~ 四、指定认证机构： <
Sm -Z,| Foreign Academic Credentials Service,Inc.
AM##:4
4月15日 美国CPA试听课 FB@c
+*1
免费享受价值3000元的美国CPA考评一站式服务 @Qd6a:-6
