一、考试申请要求：
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7fL$! A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
A"` (^#a B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
(y;8izp9! C.24 credit hours must be in upper division accounting courses:
{S;/+X, · 3 credit hours in Financial Accounting
~IP3~m D · 3 credit hours in Auditing
jhmWwT/O8^ · 3 credit hours in Taxation
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· 3 credit hours in Management or Cost Accounting
J;S@Q/s D.24 credit hours must be in Business:
5 qW*/ · 6 credit hours in Economics
DU.nXwl] · 3 credit hours in Finance
Tl ?]K · 3 credit hours in Business La
// \UthOT "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).
$xU5vCwAo E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
)$ +5imi 二、考试相关费用清单： d,0Yi
u.p $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.
(HZzA7eph Auditing and Attestation(AUD)$195.35
'G-zJcU Business Environment and Concepts(BEC)$176.25
m +Bt9|d Financial Accounting and Reporting(FAR)$195.35
V$7SVq Regulation(REG)$176.25
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X A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
B HW8zY=F 三、NTS有效期：
K[( h2& The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
.sk$ @Q 四、指定认证机构： _Xn[G >1 Foreign Academic Credentials Service,Inc.
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z 4月15日 美国CPA试听课 o]vU(j_Ju
免费享受价值3000元的美国CPA考评一站式服务 8}0O @ wq
