  The requirements listed below relate only to eligibility to sit for and take the Uniform CPA Examination in the territory of Guam. Education Requirements Hours required to sit for the exam
150 semester hours
(225 quarter hours) 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 required:
Baccalaureate degree
Additional Requirements:
24 semester hours 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 hours in Business courses, including 6 hours in Economics, 3 hours in Finance, and 3 hours in Business Law. Residency Requirements Candidates who are not U.S. citizens must submit a statement of intention to become a U.S. citizen with their application
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Guam CPA Exam Links NASBA - Guam Jurisdiction Guam exam fees
All Fees are Non-Refundable A Guam Computer Testing surcharge of $100 per part must be paid directly to NASBA by all candidates other than Guam residents. Guam board contactsGuam Board of Accountancy www.guamboa.org
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