一、考试申请要求：
dD@(z: 5M\ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
:Iz8 aQ B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
#rg6,.I)< C.24 credit hours must be in upper division accounting courses:
A?0Nm{O;3v · 3 credit hours in Financial Accounting
og>uj>H & · 3 credit hours in Auditing
f,Ghb~ y · 3 credit hours in Taxation
K.yb
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Kf-JcBsrT D.24 credit hours must be in Business:
|V7*l1 · 6 credit hours in Economics
7PF%76TO · 3 credit hours in Finance
,tRj4mx · 3 credit hours in Business La
DIUjn;>k8 "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).
bs1Rvx1:J% E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
T6kdS]4- 二、考试相关费用清单： lr $zHI7_` $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.
= WJ NWt> Auditing and Attestation(AUD)$195.35
:2)/FPL6 Business Environment and Concepts(BEC)$176.25
yF/j Fn Financial Accounting and Reporting(FAR)$195.35
Ht&Y C<X Regulation(REG)$176.25
`qwBn= A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
D3 K8F@d 三、NTS有效期： <\S:'g"( The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
HLi%%"' 四、指定认证机构： q75s#[<ap Foreign Academic Credentials Service,Inc.
{f p[BF 4月15日 美国CPA试听课 )=-szJjXZ
免费享受价值3000元的美国CPA考评一站式服务 e8 b:)"R
