一、考试申请要求：
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- t A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
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*Dj7z t: B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
Fw\g \ C.24 credit hours must be in upper division accounting courses:
@U3:9~Q · 3 credit hours in Financial Accounting
U9ZuD40\ · 3 credit hours in Auditing
M8V c5 · 3 credit hours in Taxation
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%x.du9 D.24 credit hours must be in Business:
uNkJe · 6 credit hours in Economics
iC3C~?,7 · 3 credit hours in Finance
ua"2nVxK_K · 3 credit hours in Business La
)=#e*1!b "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).
=A! r ZG E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
hq&| 二、考试相关费用清单： 9: .m]QN $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.
eT Fe p^[ Auditing and Attestation(AUD)$195.35
3. @LAF Business Environment and Concepts(BEC)$176.25
y XKddD Financial Accounting and Reporting(FAR)$195.35
`Xz!apA Regulation(REG)$176.25
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76N A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
w3 ATsIw 三、NTS有效期： ,PmUl= The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
IU<lF) PF$ 四、指定认证机构： 8v z h5,U Foreign Academic Credentials Service,Inc.
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