一、考试申请要求：
m'M5O@? A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
yCuL o` B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
"{Hl ! Zq/ C.24 credit hours must be in upper division accounting courses:
DXQ]b)y+N · 3 credit hours in Financial Accounting
y9k'jEZ"oh · 3 credit hours in Auditing
{$ > .I · 3 credit hours in Taxation
Y#+ Ws0wN · 3 credit hours in Management or Cost Accounting
WVz2 b zj D.24 credit hours must be in Business:
dnV& U%fO · 6 credit hours in Economics
}2S)CL= · 3 credit hours in Finance
wc-v]$DW · 3 credit hours in Business La
db @^CS[P "credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours).
,3!TyQ \m' E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
^XG$?2<U 二、考试相关费用清单： KpDb%j $50.00 Application Fee(non-refundable) to Guam Board of Accountancy.Examination Section Fees are paid to NASBA.These fees are paid only after Guam sends an Authorization to Test(ATT)to NASBA.
85$ WH Auditing and Attestation(AUD)$195.35
f$vU$>+[ Business Environment and Concepts(BEC)$176.25
nW<nOKTnk_ Financial Accounting and Reporting(FAR)$195.35
<[w5M?n8 Regulation(REG)$176.25
3Pp+>{2_? A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
'Ydr_Ses 三、NTS有效期： KT+{-"4- The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
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N{Wx cZ 四、指定认证机构： , v`03?8l( Foreign Academic Credentials Service,Inc.
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