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.

0
Semester Units
1 Year
of Experience
$ 0 +
in Application Fees

Yes

Residency or Citizenship
Requirements

3

Mandatory
Character References

No

Participates​ in International
Exam Program
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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:
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