一、考试申请要求：
Z!r eX6 A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
MPn>&28"|K B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
)`mF.87b&h C.24 credit hours must be in upper division accounting courses:
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-;ZPhN& · 3 credit hours in Financial Accounting
qk,y |7 p · 3 credit hours in Auditing
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#Nu · 3 credit hours in Taxation
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5te D.24 credit hours must be in Business:
~q(C j"7 · 6 credit hours in Economics
{K4t8T] · 3 credit hours in Finance
2 bnIT>( · 3 credit hours in Business La
\)ZX4rs{8 "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).
lMez!qx,= E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
MIF[u:& 二、考试相关费用清单： ?]D+H%3[$i $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.
]wpYxos Auditing and Attestation(AUD)$195.35
$L8s/1up Business Environment and Concepts(BEC)$176.25
w s>Iyw.u Financial Accounting and Reporting(FAR)$195.35
&W+G{W{3 Regulation(REG)$176.25
j :Jdwf A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
?{,)XFck 三、NTS有效期： H)T# R? The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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Y 四、指定认证机构： 8/?u
U]#Q Foreign Academic Credentials Service,Inc.
n UCk0:{ 4月15日 美国CPA试听课 -^Km}9g
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