一、考试申请要求:
gz3pX#S A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
BcI|:qv| B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
+TXX$)3% C.24 credit hours must be in upper division accounting courses:
!.d@L6 · 3 credit hours in Financial Accounting
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lP':'P · 3 credit hours in Auditing
lRXK\xIP , · 3 credit hours in Taxation
itC-4^ · 3 credit hours in Management or Cost Accounting
..rOsg{ D.24 credit hours must be in Business:
\L"kV!> · 6 credit hours in Economics
6F e34n]m · 3 credit hours in Finance
pR~U`r5z · 3 credit hours in Business La
>,td(= : "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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E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
o"*AtGR+" 二、考试相关费用清单: 1dK*y'rx $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.
/~3r;M Auditing and Attestation(AUD)$195.35
6i}iAP|0 Business Environment and Concepts(BEC)$176.25
-\C!I Financial Accounting and Reporting(FAR)$195.35
jYKor7KTqT Regulation(REG)$176.25
M3q|l7|9 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
vh$%9ed 三、NTS有效期: )==Jfn y The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
<u2 }i<# 四、指定认证机构: DY`kx2e! Foreign Academic Credentials Service,Inc.
AJ=qn a 4月15日 美国CPA试听课 soQ1X@"0
免费享受价值3000元的美国CPA考评一站式服务 /FRm2m83