一、考试申请要求:
JZ-M<rcC A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Ki3wqY B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
`y.i(~^1 C.24 credit hours must be in upper division accounting courses:
v2mqM5Z · 3 credit hours in Financial Accounting
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· 3 credit hours in Auditing
jLBwPI_g · 3 credit hours in Taxation
opCQ=G1 · 3 credit hours in Management or Cost Accounting
!i=k=l= D.24 credit hours must be in Business:
||4++84{ · 6 credit hours in Economics
Zr;(a;QKs · 3 credit hours in Finance
cp+eh · 3 credit hours in Business La
+ L#):xr "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).
8V:yOq10 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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二、考试相关费用清单: ?^:
xNRE$j $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.
kC+dQ&@g{ Auditing and Attestation(AUD)$195.35
.eDI ZX Business Environment and Concepts(BEC)$176.25
]&L[] Financial Accounting and Reporting(FAR)$195.35
$EuI2.o Regulation(REG)$176.25
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:}4 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
.fS1 三、NTS有效期: q.RW_t~ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
\"A~ks~ 四、指定认证机构: f@IL2DL}\ Foreign Academic Credentials Service,Inc.
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