一、考试申请要求：
u(Y! _ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
H(JgqbFB* B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
5Oa`1?C1 C.24 credit hours must be in upper division accounting courses:
9(\e L9^ · 3 credit hours in Financial Accounting
i>]1E^yF · 3 credit hours in Auditing
WRq:xDRn 0 · 3 credit hours in Taxation
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,q · 3 credit hours in Management or Cost Accounting
}k`-n32)| D.24 credit hours must be in Business:
~ _!lx · 6 credit hours in Economics
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· 3 credit hours in Finance
)r9l T*z · 3 credit hours in Business La
9L` 5r$/ "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).
\A{ [2 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
(.CEEWj%{ 二、考试相关费用清单： \NiW(!Z} $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.
61XLL/=P Auditing and Attestation(AUD)$195.35
c7E|GZ2Hc Business Environment and Concepts(BEC)$176.25
AM[#AZv Financial Accounting and Reporting(FAR)$195.35
f>*D@TrU Regulation(REG)$176.25
k^JV37;bl A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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]Hh 三、NTS有效期： i42M.M6D $ The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
J'Z!`R| 四、指定认证机构： e%Sw
(=a Foreign Academic Credentials Service,Inc.
L, (H(GeX 4月15日 美国CPA试听课 ^P
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