一、考试申请要求：
,?`kYPZ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
8iM:ok B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
sbFIKq] C.24 credit hours must be in upper division accounting courses:
T0.sL9 · 3 credit hours in Financial Accounting
ooP {Q r · 3 credit hours in Auditing
A, (9|#%L · 3 credit hours in Taxation
P*OT&q · 3 credit hours in Management or Cost Accounting
O@w_"TJP/z D.24 credit hours must be in Business:
|;^$IZSsz · 6 credit hours in Economics
Mm1>g~o · 3 credit hours in Finance
J6ed · 3 credit hours in Business La
h Z.](rD "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.
:nfy=*M# 二、考试相关费用清单： .F[5{XV $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.
qT &zg @m Auditing and Attestation(AUD)$195.35
9[lk=1 .qN Business Environment and Concepts(BEC)$176.25
]24]id Financial Accounting and Reporting(FAR)$195.35
'pO-h,{TS Regulation(REG)$176.25
! |z!e>0 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
+_QcLuV, 三、NTS有效期： '@IReM
l The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
1]vDM&9 四、指定认证机构： c?aOX/C' Foreign Academic Credentials Service,Inc.
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