一、考试申请要求：
:@X@8j": A.You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
dQFx] p3L B.You must have completed a Baccalaureate Degree or higher to qualify for issuance of a
CPA certificate.
WS0RvBvb C.24 credit hours must be in upper division accounting courses:
cYTX)]^ u · 3 credit hours in Financial Accounting
dTP$7nfe · 3 credit hours in Auditing
l>9ZAI\^ · 3 credit hours in Taxation
}F R yG% · 3 credit hours in Management or Cost Accounting
yyHr. C D.24 credit hours must be in Business:
0 ) lG~_q · 6 credit hours in Economics
o' DXd[y · 3 credit hours in Finance
tL4xHa6v] · 3 credit hours in Business La
hpym! G "credit hour"means a conventional college"Semester"hour. "Quarter"credit hours may be converted to Semester hours by multiplying by two-thirds(2/3)(e.g.36 quarter hours equals 24 semester hours).
SIRZ_lt$r E.Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.
qx/GioPU 二、考试相关费用清单： {/ _. ]Vh $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.
S,v9\wN. Auditing and Attestation(AUD)$195.35
V9m1n=r Business Environment and Concepts(BEC)$176.25
`}u~n u< Financial Accounting and Reporting(FAR)$195.35
>b/0i$8 Regulation(REG)$176.25
[H)p#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.
1 8!0H l> 三、NTS有效期： z|yC [ Ota The NTS is valid for one testing event or six months,whichever is first exhausted for each examination section.
D058=}^HE 四、指定认证机构： T ~t%3 G
Foreign Academic Credentials Service,Inc.
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