一、考试申请要求：
|tC= j. A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
dGUiMix{N B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
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-k!KrL C.24 credit hours must be in upper division accounting courses:
%!D Tq` F · 3 credit hours in Financial Accounting
0$i\/W+ · 3 credit hours in Auditing
Tkn8W j · 3 credit hours in Taxation
g][n1$% · 3 credit hours in Management or Cost Accounting
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3gMv; D.24 credit hours must be in Business:
;X:Bh8tEV · 6 credit hours in Economics
h7 mk< · 3 credit hours in Finance
zCv)%y · 3 credit hours in Business La
<nK@+4EH"o "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).
h*Mt{A&'.& E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
TEbIU8{Y 二、考试相关费用清单： `<#O8,7` $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.
pU<GI@gU Auditing and Attestation(AUD)$195.35
MShcZtN Business Environment and Concepts(BEC)$176.25
:UX8^+bfZ Financial Accounting and Reporting(FAR)$195.35
I+`>e*:@W Regulation(REG)$176.25
*\_>=sS x; A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
>QPCYo<E 三、NTS有效期： BjHp3-A' The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
A"0Yn(awWu 四、指定认证机构： 3T>6Q#W5eO Foreign Academic Credentials Service,Inc.
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