Guam CPA Requirements
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
$1,100
in Application Fees
Yes
Requirements
3
No
Exam Program
Getting your Guam CPA
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