一、考试申请要求：
K[wny0 ( A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
gu?e %]X3 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
<PLQY C.24 credit hours must be in upper division accounting courses:
o;'E("!<Z · 3 credit hours in Financial Accounting
zT<fTFJ1 · 3 credit hours in Auditing
grD[7;1~:) · 3 credit hours in Taxation
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r · 3 credit hours in Management or Cost Accounting
9NF2a)&~ D.24 credit hours must be in Business:
F/pq9 · 6 credit hours in Economics
8;PS>9< · 3 credit hours in Finance
-e_91W I · 3 credit hours in Business La
gB7kb$J "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).
x,wXR=H E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
),{v 二、考试相关费用清单： zM+4<k_dH] $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.
k1lo{jw` Auditing and Attestation(AUD)$195.35
;x<5F+b Business Environment and Concepts(BEC)$176.25
rX7GVg@H Financial Accounting and Reporting(FAR)$195.35
87!D@Xn Regulation(REG)$176.25
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3W A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
1`hmD1d 三、NTS有效期： } 6 ,m2u The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
cI Sugk~ 四、指定认证机构： vYFtw L` Foreign Academic Credentials Service,Inc.
R*[X. H 4月15日 美国CPA试听课 yv[3 &E?
免费享受价值3000元的美国CPA考评一站式服务 uzoI*aqk-s
