一、考试申请要求：
o=n F .y A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
Sl;[9l2 B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
e=cb% C.24 credit hours must be in upper division accounting courses:
#n7F7X · 3 credit hours in Financial Accounting
tEN8S]X · 3 credit hours in Auditing
[.(,v n?6 · 3 credit hours in Taxation
oH,{'S@q · 3 credit hours in Management or Cost Accounting
[n2+`A D.24 credit hours must be in Business:
Ke;eI+P[ · 6 credit hours in Economics
f7SMO-3a · 3 credit hours in Finance
&- $27 · 3 credit hours in Business La
j|KjQ'9 "credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours).
)ZW[$:wA E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
O#do\:(b 二、考试相关费用清单： 8\X-]Gh\^ $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.
kSpy-bVn Auditing and Attestation(AUD)$195.35
2dyS_2u Business Environment and Concepts(BEC)$176.25
:#VdFMC< Financial Accounting and Reporting(FAR)$195.35
$ {h1(ec8 Regulation(REG)$176.25
_f1;Hhoa A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
O**~ Tj 三、NTS有效期： q'Nafa&a) The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
kz*6%Cg*~ 四、指定认证机构：
5SMV3~*P Foreign Academic Credentials Service,Inc.
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