一、考试申请要求：
o B5\^V$ A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
j3 6Y Iz$a B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
{ DP9^hg C.24 credit hours must be in upper division accounting courses:
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· 3 credit hours in Financial Accounting
;GG,Z# \m · 3 credit hours in Auditing
>D!R)W` · 3 credit hours in Taxation
6 :|;O · 3 credit hours in Management or Cost Accounting
d *s* AV D.24 credit hours must be in Business:
W>a}g[ Ad · 6 credit hours in Economics
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!j-/ql · 3 credit hours in Finance
r cra f4% · 3 credit hours in Business La
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o5,B;k "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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_fCb E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
FCNYfjB% 二、考试相关费用清单： C lf;+G0 $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.
&6OY ^6< Auditing and Attestation(AUD)$195.35
G?$o+Y'F Business Environment and Concepts(BEC)$176.25
@Nsn0-B?ne Financial Accounting and Reporting(FAR)$195.35
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1 :N Regulation(REG)$176.25
:5/Ue,~ag A Guam Computer Testing Center Surcharge of $110 per test section must be paid directly to NASBA by all candidates other than Guam residents.
`ZEFH7P 三、NTS有效期： 5@>hjXi"Y The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
{7m2vv? Z 四、指定认证机构： >&;J/ME Foreign Academic Credentials Service,Inc.
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