Guam CPA Requirements

Guam CPA Requirements

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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.


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Education Requirements

Credit Requirements: 120 semester units (180 quarter units) 

Minimum Degree: Baccalaureate degree

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.

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.

Educational Requirements: 150 Semester hours, including 33 hours in accounting and 27 hours in business (including requirements completed for exam)

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: Provide 3 moral character references

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

Examination Amount
AUD $208.40
BEC $208.40
FAR $208.40
REG $208.40
Initial Application Amount
1 Section $
2 Sections $
3 Sections $
4 Sections $
Repeat Application Amount
1 Section $
2 Sections $
3 Sections $
4 Sections $