一、考试申请要求:
V&w2pp0 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
b~J)LXj]w B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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t C.24 credit hours must be in upper division accounting courses:
lj (y · 3 credit hours in Financial Accounting
.qgUD · 3 credit hours in Auditing
J#zr50@@ · 3 credit hours in Taxation
Y3Fj3NwS · 3 credit hours in Management or Cost Accounting
|5bLV^mv]i D.24 credit hours must be in Business:
GC{M"q|_ · 6 credit hours in Economics
|;vQ"8J · 3 credit hours in Finance
gv''A" · 3 credit hours in Business La
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Mu B "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).
BDTL5N E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
9 3>4n\ 二、考试相关费用清单: Ks-$:~?5": $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.
WwDM^}e Auditing and Attestation(AUD)$195.35
flsejj$ Business Environment and Concepts(BEC)$176.25
4f([EV[6dK Financial Accounting and Reporting(FAR)$195.35
l4>^79* * Regulation(REG)$176.25
7uF|Z( A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
Upe}9xf 三、NTS有效期: `gX@b^ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
!y= R)k 四、指定认证机构: [d: u( Foreign Academic Credentials Service,Inc.
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