Guam CPA Requirements

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How to Become a CPA in Guam

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, licensured details, who to contact, and how much the exam costs.

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Residency or Citizenship


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Getting your Guam CPA

CPA Exam Requirements

Education Requirements

Credit Requirements: 120 semester units (180 quarter units)

Minimum Degree: Baccalaureatedegree

Additional Requirements: 24 semester hours in upper division accounting courses
24 semester hours in upper division business courses, including 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: None

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