一、考试申请要求：
k?=V?JWY A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
j8p'B-yS B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
ZZ6F0FLXJ C.24 credit hours must be in upper division accounting courses:
d>7bwG+k · 3 credit hours in Financial Accounting
[h2V9>4: · 3 credit hours in Auditing
|zL .PS · 3 credit hours in Taxation
|&%l @X 6 · 3 credit hours in Management or Cost Accounting
B6vmBmN D.24 credit hours must be in Business:
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R^dHE · 6 credit hours in Economics
,K[B/t D{j · 3 credit hours in Finance
^SRa!8z$W · 3 credit hours in Business La
Web8"8eD "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.
s/'gl 二、考试相关费用清单：
( ]o6Pi $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.
+NEP *mk Auditing and Attestation(AUD)$195.35
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j Business Environment and Concepts(BEC)$176.25
h Tn^:%( Financial Accounting and Reporting(FAR)$195.35
`o*g2fW! Regulation(REG)$176.25
*)d|:q3 A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
9P)<CD0 三、NTS有效期： )u&_ }6z The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
Bf88 f<Z 四、指定认证机构： PX'I:B]x* Foreign Academic Credentials Service,Inc.
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