一、考试申请要求：
A{o ' z_zC A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
&K^MN d B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
R 4%P:qM C.24 credit hours must be in upper division accounting courses:
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}3,B28 · 3 credit hours in Financial Accounting
.V6-(d · 3 credit hours in Auditing
f<y& \'3 · 3 credit hours in Taxation
c.H?4j7ga · 3 credit hours in Management or Cost Accounting
TPO1 GF D.24 credit hours must be in Business:
ydWtvFu S · 6 credit hours in Economics
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_baYn`tFw- · 3 credit hours in Business La
'!v c/Hw "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).
BX;5wKfA E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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~YLT& 二、考试相关费用清单： X_; *`,<T $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.
|c -LSs'\ Auditing and Attestation(AUD)$195.35
{F*N=pSq Business Environment and Concepts(BEC)$176.25
*.y' (tj[ Financial Accounting and Reporting(FAR)$195.35
KiLvI,9y Regulation(REG)$176.25
4lc)& A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
Mj0Cat= 三、NTS有效期： ;'RFo?u K The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
AZFWuPJo 四、指定认证机构： e/e0d<(1 Foreign Academic Credentials Service,Inc.
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