一、考试申请要求：
}<w9Jfr"X A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
tB4yj_ZF B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
{yEL$8MC C.24 credit hours must be in upper division accounting courses:
Uye o0B " · 3 credit hours in Financial Accounting
G `B=:s] · 3 credit hours in Auditing
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E5#pse8 · 3 credit hours in Taxation
"Vp :Sq9y · 3 credit hours in Management or Cost Accounting
yX%> %#$ D.24 credit hours must be in Business:
Ex@}x# 3 · 6 credit hours in Economics
8DbP$Wwi · 3 credit hours in Finance
/11CC \ · 3 credit hours in Business La
"{3|(Qs "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).
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FxO E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
~ahu{A 4Bw 二、考试相关费用清单： T!pZj_ h= $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.
5B8fz;l= B Auditing and Attestation(AUD)$195.35
{0AlQ6.@> Business Environment and Concepts(BEC)$176.25
)nK+`{;@! Financial Accounting and Reporting(FAR)$195.35
,9 ew75Jl Regulation(REG)$176.25
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A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
}#Iqq9[ 三、NTS有效期： ; TwqZw[. The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
/[ Rp~YzW 四、指定认证机构： oR7f3';?6 Foreign Academic Credentials Service,Inc.
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