一、考试申请要求：
>MJ %6A> A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
"]^ U(m>f B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
2?(/$F9X, C.24 credit hours must be in upper division accounting courses:
do`'K3a" · 3 credit hours in Financial Accounting
&[`2 4Db · 3 credit hours in Auditing
\,v^ v]| · 3 credit hours in Taxation
D ~inR3(} · 3 credit hours in Management or Cost Accounting
52^3N>X4X D.24 credit hours must be in Business:
aT/2 rMKPF · 6 credit hours in Economics
?23 J(;)s · 3 credit hours in Finance
yS)k"XNb · 3 credit hours in Business La
yO-2.2 h "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).
'"Cqq{* E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
"P.sK huo 二、考试相关费用清单： *7*_QW%?A $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.
Z4 z| B& Auditing and Attestation(AUD)$195.35
6oKlr,. Business Environment and Concepts(BEC)$176.25
.KYs5Qu Financial Accounting and Reporting(FAR)$195.35
bSM|" Regulation(REG)$176.25
0gyvRM@ 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.
,! SbH 三、NTS有效期： [YQtX_ ;w The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
~m R^j 四、指定认证机构： !'\(OFv9Im Foreign Academic Credentials Service,Inc.
gy1kb,M O 4月15日 美国CPA试听课 0#c-qy
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