一、考试申请要求：
Ji> A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
o9tvf|+z B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
a S7[s6 C.24 credit hours must be in upper division accounting courses:
Jb~ nu · 3 credit hours in Financial Accounting
)u. ut8![T · 3 credit hours in Auditing
0@ -3U{Q · 3 credit hours in Taxation
\X'{ e e · 3 credit hours in Management or Cost Accounting
9Q!X~L|\ S D.24 credit hours must be in Business:
lL*k !lNs · 6 credit hours in Economics
rKP;T"?; · 3 credit hours in Finance
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( · 3 credit hours in Business La
} ph;~og}y "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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.z6J)?J2 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
[@Db7 ]nG 二、考试相关费用清单： /r4 QDwu $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.
.js@F/H p Auditing and Attestation(AUD)$195.35
bS0z\!1 Business Environment and Concepts(BEC)$176.25
bd n{Y Financial Accounting and Reporting(FAR)$195.35
#>SvYP Regulation(REG)$176.25
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{Pl A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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FfG 三、NTS有效期： ]FJpe^
ua The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
n3-2;xuNKE 四、指定认证机构： +OUYQM mM Foreign Academic Credentials Service,Inc.
0A~zu K 4月15日 美国CPA试听课 !wws9
免费享受价值3000元的美国CPA考评一站式服务 u 1?1x
