一、考试申请要求：
z]Ac s A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
YCw('i(| B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
q2_`v5t C.24 credit hours must be in upper division accounting courses:
m&R"2t_Z · 3 credit hours in Financial Accounting
t#<KxwhcN · 3 credit hours in Auditing
'5};M)w · 3 credit hours in Taxation
>WM3| · 3 credit hours in Management or Cost Accounting
cD{8|B* D.24 credit hours must be in Business:
R I@*O6\/I · 6 credit hours in Economics
V2yveNz\7 · 3 credit hours in Finance
'1]7zWbW · 3 credit hours in Business La
7nz!0 I^ "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).
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6+p E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
4&N$: j< 二、考试相关费用清单： jNy?[
) $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.
JJ l7JwSTW Auditing and Attestation(AUD)$195.35
*\LyNL( Business Environment and Concepts(BEC)$176.25
wO"G tV d Financial Accounting and Reporting(FAR)$195.35
" >6&+^BN' Regulation(REG)$176.25
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P7Rz A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
PZ34 *q 三、NTS有效期： 6.Bh3p The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
u3Do~RyL[ 四、指定认证机构： 8Inx/>eOI Foreign Academic Credentials Service,Inc.
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