Guam CPA Requirements
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.
Getting your Guam CPA
CPA Exam 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.
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
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
|Initial Application Fees||Varies|
|Total||$833.60, plus application fees|
*Re-examination application fee varies