一、考试申请要求：
Nj&%xe>]. A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
pY#EXZ# B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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# C.24 credit hours must be in upper division accounting courses:
V_622~Tc/[ · 3 credit hours in Financial Accounting
chzR4"WZFt · 3 credit hours in Auditing
Vp"Ug,1 · 3 credit hours in Taxation
$50"3g!Y · 3 credit hours in Management or Cost Accounting
w*}yw"gP*0 D.24 credit hours must be in Business:
q *TKs#3 · 6 credit hours in Economics
UDtbfc7bk · 3 credit hours in Finance
<>Dd xmw · 3 credit hours in Business La
[ c[MQA0 "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).
?QT"sj64w E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
]pTw]S K 二、考试相关费用清单： U*"cf>dB( $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.
zb }+ m#q Auditing and Attestation(AUD)$195.35
C-^%g [# Business Environment and Concepts(BEC)$176.25
(H %d] Financial Accounting and Reporting(FAR)$195.35
3N0X?* (x| Regulation(REG)$176.25
G2 { M#H A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
AeCG2!8^0 三、NTS有效期： -7z y The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
@"Fp;Je\bN 四、指定认证机构： _Ge ^
-7 Foreign Academic Credentials Service,Inc.
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