一、考试申请要求:
QHnC(b A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
O.8k [Ht B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
VtGZB3 C.24 credit hours must be in upper division accounting courses:
p9S>H · 3 credit hours in Financial Accounting
IABF_GwF · 3 credit hours in Auditing
jw0wR\1 · 3 credit hours in Taxation
PY&mLux% · 3 credit hours in Management or Cost Accounting
!;${2 Q D.24 credit hours must be in Business:
eax"AmO · 6 credit hours in Economics
;Sp/N4+ · 3 credit hours in Finance
M 5`hMfg · 3 credit hours in Business La
2lqy <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).
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E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
YgjN*8w\ 二、考试相关费用清单: QiJ $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
+Y$EZL.A Auditing and Attestation(AUD)$195.35
+wI<w|! Business Environment and Concepts(BEC)$176.25
*u < ZQq Financial Accounting and Reporting(FAR)$195.35
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`< Regulation(REG)$176.25
%'S[f A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
8`90a\t'Z 三、NTS有效期: I<+:Ho=6 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
J6<O|ng:: 四、指定认证机构: T8yMaC
Foreign Academic Credentials Service,Inc.
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