一、考试申请要求：
ci NTYow A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
96E7hp !: B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
]\mb6H c C.24 credit hours must be in upper division accounting courses:
8cPf 0p: · 3 credit hours in Financial Accounting
c:_i )" : · 3 credit hours in Auditing
64?$TT · 3 credit hours in Taxation
Ac(irPrD · 3 credit hours in Management or Cost Accounting
TKBK
3N
D.24 credit hours must be in Business:
D}/.;]w<[& · 6 credit hours in Economics
~U*N'>'=) · 3 credit hours in Finance
y!c7y]9__2 · 3 credit hours in Business La
\V-
Y,!~5 "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).
ue:P#] tx E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
M |k Dys 二、考试相关费用清单： b|@op>UZ $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.
adr^6n6 v Auditing and Attestation(AUD)$195.35
CZ%"Pqy&1L Business Environment and Concepts(BEC)$176.25
]fS~N9B Financial Accounting and Reporting(FAR)$195.35
Ri6 br Regulation(REG)$176.25
^V,/4u A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
<m gTWv 三、NTS有效期： $
5-2 cL The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
T:~W.3
四、指定认证机构： G` lhvpifG Foreign Academic Credentials Service,Inc.
^^Q32XC , 4月15日 美国CPA试听课 5@rqU(]<
免费享受价值3000元的美国CPA考评一站式服务 z>g& ?vo2
