一、考试申请要求:
dNCd-ep A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
aO}p"-' B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
e\O625 C.24 credit hours must be in upper division accounting courses:
9':Hh' · 3 credit hours in Financial Accounting
`9k\~D=D~ · 3 credit hours in Auditing
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SRc~ · 3 credit hours in Taxation
w11L@t[5W8 · 3 credit hours in Management or Cost Accounting
gK"(;Jih$ D.24 credit hours must be in Business:
FjI1'Ah\ · 6 credit hours in Economics
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, · 3 credit hours in Finance
<WbO&;% · 3 credit hours in Business La
i-#D c(9 "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).
7*%}=. E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
Q<DXDvL 二、考试相关费用清单: OlptO60{ ] $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.
U6o]7j&6 Auditing and Attestation(AUD)$195.35
Bs|#7mA[ Business Environment and Concepts(BEC)$176.25
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l Financial Accounting and Reporting(FAR)$195.35
bdvpH DA Regulation(REG)$176.25
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!X2y A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
>L8 &6aU 三、NTS有效期: nEP3B'+ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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*5r 四、指定认证机构: +;*4.} Foreign Academic Credentials Service,Inc.
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