一、考试申请要求：
T\l`Y-vu A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
RAW;ze*" B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
f$lb.fy5 C.24 credit hours must be in upper division accounting courses:
hYJzF.DW<$ · 3 credit hours in Financial Accounting
Hyb(.hl Zh · 3 credit hours in Auditing
YG\#N+D · 3 credit hours in Taxation
:q9! · 3 credit hours in Management or Cost Accounting
, L <JG D.24 credit hours must be in Business:
NqD]p{ >Y · 6 credit hours in Economics
(nqry[g& · 3 credit hours in Finance
!T0I; j& · 3 credit hours in Business La
-UhpPw 6 "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).
7+HK_wNi E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
'`jGr+K,wU 二、考试相关费用清单： \g}]u(zg%
$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.
y7H F mGM Auditing and Attestation(AUD)$195.35
!ho^:}m Business Environment and Concepts(BEC)$176.25
] ?DU 8 Financial Accounting and Reporting(FAR)$195.35
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Regulation(REG)$176.25
&S >{9 y% A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
pD{ OB 三、NTS有效期： \|HtE(uCM1 The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
m+c-"arIpA 四、指定认证机构： "^]gI Qc Foreign Academic Credentials Service,Inc.
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