一、考试申请要求:
b4Z#]o A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
sbVeB%k B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
X qh+ C.24 credit hours must be in upper division accounting courses:
6Yklaq5 · 3 credit hours in Financial Accounting
4 ClW*l · 3 credit hours in Auditing
Y#G '[N> · 3 credit hours in Taxation
,^3D"Tky · 3 credit hours in Management or Cost Accounting
Gr_I/+< D.24 credit hours must be in Business:
=3@^TW(j · 6 credit hours in Economics
X'5te0v`3 · 3 credit hours in Finance
hZy"@y3Yq · 3 credit hours in Business La
Uc&0>_Z "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).
vi'K|[!? E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
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i~FLR 二、考试相关费用清单: vUW ! $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.
kn!J`"b Auditing and Attestation(AUD)$195.35
PiN3t]2 Business Environment and Concepts(BEC)$176.25
tqHXzmsjW Financial Accounting and Reporting(FAR)$195.35
),n?" Regulation(REG)$176.25
+}^ A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
=zsXa=< 三、NTS有效期: \"5 \hX~dS The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
C'{Z?M> 四、指定认证机构: Axr'zc Foreign Academic Credentials Service,Inc.
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