Guam CPA Exam Requirements

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For Candidates in Guam that have not Taken the Uniform CPA Exam

As a Pacific Island American Territory, Guam is a member of the National Association of State Boards of Accountancy. The Guam Board of Accountancy (GBA) is tasked with licensing, testing, and regulating the practice of CPAs throughout the territory.

Because of its location, Guam is able to provide testing and licensing services to candidates from the United States and Asia, as well as those from the island of Guam.

Applicants for the CPA exam in Guam must register to take the exam through the GBA after meeting the board’s eligibility requirements.

Education Requirements

Applicants for the CPA exam in Guam DO NOT have to complete 150 semester hours of college courses in order to sit for the exam.

Applicants must earn a bachelor’s degree at minimum from an accredited college or university consisting of:

  • At least 24 semester hours in upper-level accounting courses including:
    • 3 semester hours in Auditing
    • 3 semester hours in Financial accounting
    • 3 semester hours in Management/cost accounting
    • 3 semester hours in Taxation
  • At least 24 semester hours in upper-level business courses
    • 6 semester hours in Economics
    • 3 semester hours in Business law
    • 3 semester hours in Finance

General Requirements

  • Applicants must submit the Uniform CPA Examination Application to the Guam Board of Accountancy
    • A 2×2 photo, showing just the head and shoulders, must be attached to this application
  • Applicants must submit official transcripts from all colleges and universities attended
    • These must be sent directly to the Guam Board of Accountancy
  • There is no residency or citizenship requirement for taking the CPA exam in Guam

Fee Requirements

  • Application fee – $50
  • Guam Computer Testing Center Surcharge – $110 per test section
  • Examination fees
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

Already passed the CPA Exam and looking for additional licensing requirements in Guam? – Click Here