一、考试申请要求:
_'Rzu'$` A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Z(c3GmY B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
7uq/C#N C.24 credit hours must be in upper division accounting courses:
hw9qnSeRy · 3 credit hours in Financial Accounting
}fT5(+ Wo · 3 credit hours in Auditing
i&_&4 · 3 credit hours in Taxation
YkuFt>U9, · 3 credit hours in Management or Cost Accounting
2uZ4$_ D.24 credit hours must be in Business:
|S0nR<x-M · 6 credit hours in Economics
x,81#=m^h · 3 credit hours in Finance
L5j%4BlK/ · 3 credit hours in Business La
=&~7Q" "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).
c+A$ [ E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
kfj)`x 二、考试相关费用清单: uw>O|&! $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.
p'f8?jt Auditing and Attestation(AUD)$195.35
=9yh<'583 Business Environment and Concepts(BEC)$176.25
u/_TR;u=q Financial Accounting and Reporting(FAR)$195.35
CyXFuk!R Regulation(REG)$176.25
,$A'Y A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
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三、NTS有效期: 50jZu'z: The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
0aM&+j\q} 四、指定认证机构: K{EDmC Foreign Academic Credentials Service,Inc.
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