一、考试申请要求：
+ 9F^F>mu A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
+vSCR (n B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
5 %2ef{T[ C.24 credit hours must be in upper division accounting courses:
HXD*zv@ *6 · 3 credit hours in Financial Accounting
t-.2 +6"\ · 3 credit hours in Auditing
R4&|t · 3 credit hours in Taxation
l81&[ · 3 credit hours in Management or Cost Accounting
_F}IF9{?G D.24 credit hours must be in Business:
L4\SB O · 6 credit hours in Economics
1mT|o_K{ T · 3 credit hours in Finance
VQ1?Db(_2 · 3 credit hours in Business La
f28gE7Y\a "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).
ZAI1p+ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
1m&!l6Jk 二、考试相关费用清单： DQ}_9?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.
Rel(bA-[N Auditing and Attestation(AUD)$195.35
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4 Business Environment and Concepts(BEC)$176.25
w/ lXZg Financial Accounting and Reporting(FAR)$195.35
`ENlV9 Regulation(REG)$176.25
8+*g4 =ws A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
<Cf7E 三、NTS有效期： QV n O
The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
K[ iY { 四、指定认证机构： e8 ~62 O^ Foreign Academic Credentials Service,Inc.
{B'Gm ]4 4月15日 美国CPA试听课 D)H?=G
免费享受价值3000元的美国CPA考评一站式服务 j\XX:uU
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