Guam CPA Requirements

Guam CPA Requirements

Wondering what it takes to become a licensed CPA in Guam?

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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Guam CPA Requirements

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.

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.

Licensure information coming soon!

Guam Board of Accountancy
335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913

Phone: 671-647-0813
Fax: 671-647-0816

Examination Amount
Initial Application Amount
1 Section $
2 Sections $
3 Sections $
4 Sections $
Repeat Application Amount
1 Section $
2 Sections $
3 Sections $
4 Sections $