CPA Licensing Requirements in Guam

For Candidates in Guam who have Passed the Uniform CPA Exam

Experience Requirement

Candidates for licensure in Guam must complete at least one year of experience. This experience can be earned in the arenas of academia, government, industry, or public accounting.

Education Requirement

Candidates must complete a minimum of 150 semester hours of college courses before they can apply for licensure in Guam.

Those that do not complete 150 semester hours must complete two full years of accounting experience prior to licensure.

Ethics Exam Requirement

CPA candidates in Guam must complete the AICPA ethics exam before applying for licensure.

Additional Requirements

Continuing Professional Education Requirements

The CPE reporting cycle for CPAs in Guam is the same three-year cycle that their license to practice is valid. The following requirements must be met during that time period:

  • Applicants must complete at least 120 CPE hours
    • Applicants must submit a CPE reporting form that validates the CPE hours