一、考试申请要求：
% !p/r` A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Q)l~?Fx B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
F=8gtk| U C.24 credit hours must be in upper division accounting courses:
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Ak 6*Sr · 3 credit hours in Financial Accounting
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BR~\ D · 3 credit hours in Auditing
]|)M /U * · 3 credit hours in Taxation
P>;u S · 3 credit hours in Management or Cost Accounting
5.FAuzz D.24 credit hours must be in Business:
7g&<ZZo · 6 credit hours in Economics
j! hdi-aTU · 3 credit hours in Finance
t7b\ #o · 3 credit hours in Business La
C}cYG "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).
XyytO;X M- E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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2 二、考试相关费用清单： J)a^3> $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.
b2HHo IT Auditing and Attestation(AUD)$195.35
6yPh0n Business Environment and Concepts(BEC)$176.25
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V8O<en&i Financial Accounting and Reporting(FAR)$195.35
.GNl31f0 Regulation(REG)$176.25
Gt5'-Hyo A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
-MT .qhx 三、NTS有效期： TH#5j.uUs The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
/2Ae JH\- 四、指定认证机构： %eLf6|1x
Foreign Academic Credentials Service,Inc.
Z<n%~z^ 4月15日 美国CPA试听课 + hKH\]
免费享受价值3000元的美国CPA考评一站式服务 8i'EO6
