一、考试申请要求：
7:.
!R^5H A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
-fK_F6_\] B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
U!nNT== C.24 credit hours must be in upper division accounting courses:
Y$3liDeL= · 3 credit hours in Financial Accounting
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v & · 3 credit hours in Auditing
<%`z:G3 · 3 credit hours in Taxation
K<u~[^R · 3 credit hours in Management or Cost Accounting
b0/[+OY D.24 credit hours must be in Business:
K~8!Gh{h] · 6 credit hours in Economics
I =K<%. · 3 credit hours in Finance
V5I xZn% · 3 credit hours in Business La
D6FG$SV "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).
WMoRosL74 E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
<|a9r: [ 二、考试相关费用清单： `z cpaE.@ $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.
mj2sbRiSR= Auditing and Attestation(AUD)$195.35
mx^rw*'JGC Business Environment and Concepts(BEC)$176.25
J \I`# Financial Accounting and Reporting(FAR)$195.35
{JcMJZ3 Regulation(REG)$176.25
Pv8AWQQJ A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
CT{ X$N 三、NTS有效期： gLg\W3TOi The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
00A2[g O9 四、指定认证机构： O<0-`=W,a Foreign Academic Credentials Service,Inc.
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