一、考试申请要求：
07|NPS A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
o^?{j*)g B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
IT (c'} C.24 credit hours must be in upper division accounting courses:
h 3&:"*A2 · 3 credit hours in Financial Accounting
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mTfMuPPs[ · 3 credit hours in Taxation
]S L&x:/- · 3 credit hours in Management or Cost Accounting
l.x }I"tf D.24 credit hours must be in Business:
[ q&J"dt · 6 credit hours in Economics
.y/b$|d, · 3 credit hours in Finance
DBUwf1=qj · 3 credit hours in Business La
ry
?2 o! "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).
SDIeq E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
`<zb 二、考试相关费用清单： F47n_JV!d $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.
Z?.*.<"Sj Auditing and Attestation(AUD)$195.35
FW DuH`-5 Business Environment and Concepts(BEC)$176.25
6bNW1] rD Financial Accounting and Reporting(FAR)$195.35
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^ Regulation(REG)$176.25
\6 hL W_q1 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
1Ol]^ 'y7) 三、NTS有效期： s%oAsQ
_y The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
{1aAm+ 四、指定认证机构： yU"G|Ex Foreign Academic Credentials Service,Inc.
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