一、考试申请要求:
q|zips, A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
`UD,ne B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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c C.24 credit hours must be in upper division accounting courses:
J?%e cCN · 3 credit hours in Financial Accounting
,CxIA^ · 3 credit hours in Auditing
@#QaaR;4 · 3 credit hours in Taxation
vdaG?+_o · 3 credit hours in Management or Cost Accounting
PJF1+I.%c# D.24 credit hours must be in Business:
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· 6 credit hours in Economics
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<.C · 3 credit hours in Finance
1smKU9B2) · 3 credit hours in Business La
.LI(2lP "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).
Zg&o][T E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
O|AY2QH\ 二、考试相关费用清单: !O 0{ .k $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.
b*)F7{/Z Auditing and Attestation(AUD)$195.35
Am@:<J Business Environment and Concepts(BEC)$176.25
)]tf|Mbu Financial Accounting and Reporting(FAR)$195.35
gp<XTLJ@> Regulation(REG)$176.25
Ws/\lD A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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1 三、NTS有效期: =Cc]ugl7- The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
3|Y2BAd 四、指定认证机构: rrP_7D Foreign Academic Credentials Service,Inc.
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