Guam CPA Requirements

Guam CPA Exam Fees

ExaminationAmount
AUD
$
BEC
$
FAR
$
REG
$
Initial ApplicationAmount
1 section
$
2 sections
$
3 sections
$
4 sections
$
Repeat ApplicationAmount
1 section
$
2 sections
$
3 sections
$
4 sections
$

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Education Requirements

Credit Requirements: 150 semester units (225 quarter units) are required for licensure, but not required to sit for the exam if candidate holds Baccalaureate degree with a concentration in accounting and business.

Minimum Degree: Baccalaureate degree.

Additional Requirements: 24 semester units in upper division accounting courses, including 3 hours in each of the following: Auditing, Financial Accounting, Taxation, and Management or Cost Accounting. AND 36 semester units in Business courses, including 6 hours in Economics, 3 hours in Finance, and 3 hours in Business Law.


Need additional units? Earn college credit for CPA Review!

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 territory of Guam.

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

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