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Guam CPA Requirements

See what you need to become a CPA in Guam. Download your FREE Guam CPA Requirements Guide to learn everything you need to become a CPA in GU!

How to Become a CPA in Guam

Curious how to become a CPA in Guam? You’re in the right spot. Welcome to your one-stop-shop for CPA Requirements in Guam. Navigate through the tabs below for a comprehensive overview of your state’s specific CPA requirements, including: education and residency requirements, licensure details, who to contact, and how much the exam costs.

150

Semester Units

1

Year of Experience

$1,100

in Application Fees

Yes

Residency or Citizenship
Requirements

3

Mandatory Character References

No

Participates​ in International
Exam Program

Getting your Guam CPA

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CPA Exam Requirements

Education Requirements

Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureatedegree

Additional Requirements:
Option 1: Major in accounting from an accredited college or university

Option 2: Major in business from an accredited college or university, with 24 semester hours in accounting courses, excluding principles, including coverage in financial accounting and reporting, auditing and attestation services, taxation, managerial and cost accounting

Option 3: Completed a bachelor’s degree or higher, with 24 semester hours in accounting courses, excluding principles, including coverage in financial accounting and reporting, auditing and attestation services, taxation, managerial and cost accounting, and 24 semester hours in business courses, which must include 6 hours in economics, 3 hours in finance, and 3 hours in business law


Residency Requirements

Citizenship: Candidates who are not U.S. citizens must submit a statement of intention to become a U.S. citizen with their application.

Minimum Age: 18

Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state

State License Requirements

Social Security Requirement: Yes

Educational Requirement: 150 Semester hours, including 33 hours in accounting and 27 hours in business (including requirements completed for exam)

Participates in International Exam Program: Yes

Experience Requirements: Must have 1 year of work experience in government, academia, industry, or public accounting OR 2 years of work experience if less than 150 semester hours completed

Ethics Exam: Provide 3 moral character references

State Board Contacts

Guam Board of Accountancy
335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913

Email: guamboa@guamboa.org
Phone: 671-647-0813
Fax: 671-647-0816

CPA Fees

Initial Application Fees $200.00
AUD $224.99
BEC $224.99
FAR $224.99
REG $224.99
Total $1099.96

   *Re-examination application fee varies

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Access Until You Pass

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Renewal Instructions

  •   Please purchase a renewal using the "Renew" option from the My Account page
  •   To qualify for renewal pricing, course must be renewed before it expires
  •   All renewals are effective from the current expiration date and cannot be deferred
  •   Test information cannot be reset (deleted) with renewal unless eligibility criteria is met (see Help page)