To become a CPA in Guam, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with specific accreditation or coursework requirements to sit; 150 semester hours required for the licence – the Board is working toward additional pathways but none have been enacted
- Exam: Apply through NASBA’s CPA Examination Services; pass all four sections within a 30-month rolling window from the score release date; candidates who want to test at Guam’s Prometric centre must pay a $140 surcharge per section on top of the standard fees
- Ethics: No ethics exam required for initial licensure
- Experience: 1 year (2,000 hours minimum) under the 150-hour pathway; all four practice settings accepted; the supervisor may be licensed under the laws of any state or country, not only the US
- SSN, residency, and citizenship: None required at any stage – Guam imposes no Social Security Number, residency, or citizenship requirement for the exam or the CPA licence
- Licensure and CPE: Annual licence renewal by 30 June; 120 CPE hours per rolling 3-year period; CPE must be completed by 31 December and reported by 15 January each year
Guam’s Prometric test centre serves as an international CPA examination hub. Any candidate who is eligible to sit in any US jurisdiction may take the Uniform CPA Examination at Guam’s Prometric location, regardless of which jurisdiction they have applied to. This makes Guam a popular testing destination for candidates from Japan, South Korea, and other Asian countries.
If you choose to test in Guam – whatever your home jurisdiction – you must pay a $140 surcharge per section on top of all other fees.
The Guam Board of Accountancy is working to update its rules to create additional pathways to CPA licensure and individual mobility consistent with the updated Uniform Accountancy Act, but no new pathway has been enacted.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Guam CPA requirements: quick summary
| CPA requirement | Guam |
|---|---|
| Education to sit | Bachelor’s degree + accreditation or coursework requirements (one of three options) |
| Education for licence | 150 semester hours (effective 12 Dec 2021) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | Not required |
| Work experience | 1 year / 2,000 hours; within 5 years of application |
| Credit window | 30 months from score release date |
| CPE | 120 hours per rolling 3-year period, 30 A&A, 6 ethics |
| Residency | Not required |
| SSN | Not required |
| Citizenship | Not required |
| Licence renewal | Annual, 30 June |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Guam?
Requirements to sit
Guam offers three education routes, each with different accreditation requirements:
| Option 1 | Option 2 | Option 3 | |
|---|---|---|---|
| Degree | Bachelor’s or higher | Bachelor’s or higher | US bachelor’s (or equivalent) |
| Institutional accreditation | AACSB (accounting programme) | AACSB or ACBSP (business programme) | Any accredited college or university |
| Major | Accounting major (meets accounting requirement) | Business major | Any |
| Accounting hours | Met by accounting major | 24 semester hours (excl. principles): Financial Accounting, Auditing, Taxation, Managerial or Cost Accounting | 24 semester hours (excl. principles): same four subjects |
| Business hours | Not separately required | Not separately required | 24 semester hours including: 6 economics, 3 finance, 3 business law |
Options 1 and 2 require the institution to hold AACSB or ACBSP accreditation – more prescriptive than the regional accreditation standard most US states apply. Option 3 accepts any accredited college or university, making it the most accessible route for candidates from non-AACSB institutions.
18-month completion window:
- Candidates who are currently enrolled as upper division participants in an accredited undergraduate programme, or who have been accepted to an advanced degree programme, may sit for the exam if they can complete all education requirements within 18 months of the actual exam date.
- A Certificate of Enrollment form must be submitted directly to CPAES with the application. This is one of the most generous completion windows in the country.
Requirements for licensure
150 semester hours of college education, meeting the requirements of one of the three options above. The 150-hour requirement applies to all licence applications received on or after 12 December 2021.
The Guam Board of Accountancy is working to update its rules to create additional pathways consistent with the ninth edition of the Uniform Accountancy Act; no new pathway has been enacted.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Guam?
Guam is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.
Guam’s education evaluation fee ($136) and per-section application fee ($116) are both higher than the $96 charged in most CPAES states. Candidates who choose to test at the Guam Prometric centre pay an additional $140 surcharge per section.
| Detail | Testing outside Guam | Testing in Guam |
|---|---|---|
| Education evaluation fee (one-time) | $136.00 | $136.00 |
| Exam application fee (per section) | $116.00 | $116.00 |
| Exam section fee (until 31 Jul 2026) | $265.57 | $265.57 |
| Exam section fee (from 1 Aug 2026) | $268.59 | $268.59 |
| Guam surcharge (per section) | – | $140.00 |
| Total, 4 sections (current, outside Guam) | $1,662.28 | – |
| Total, 4 sections (current, in Guam) | – | $2,222.28 |
| Total, 4 sections (from 1 Aug 2026, outside Guam) | $1,674.36 | – |
| Total, 4 sections (from 1 Aug 2026, in Guam) | – | $2,234.36 |
| Credit window | 30 months from score release date | Same |
| Residency required | No | No |
| SSN required | No | No |
| Foreign evaluation | NIES, FACS, or ERES | Same |
Testing in Guam: Any candidate declared eligible to sit by any US jurisdiction may test at Guam’s Prometric centre.
After receiving your Notice to Schedule, pay the $140 surcharge per section before scheduling with Prometric. The surcharge must be paid at least 24 hours before scheduling your appointment. Surcharges are non-refundable; candidates who transfer to a different test centre forfeit the surcharge.
Official transcripts must be sent directly from each institution’s registrar to CPAES. Photocopies are not accepted.
For a full breakdown of exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Guam?
| Detail | 150-hour pathway (current standard) |
|---|---|
| Duration | 1 year minimum |
| Hours | 2,000 hours minimum |
| Period | Not less than 1 year, not more than 3 years |
| Experience window | Within 5 years prior to date of application |
| Settings | Government, industry, academia, or public practice |
| Content | Accounting, attest, compilation, management advisory, financial advisory, tax, or consulting |
| Supervisor | A person licensed or with comparable authority under the laws of any state or country |
| Attest services | 1,000 hours of direct attest experience under direct supervision (if performing attest) |
The supervisor requirement is notably broader than most US states: the supervisor does not need to hold a US CPA licence. Any individual with comparable authority to practise public accountancy under the laws of any state or country qualifies. This is consistent with Guam’s international profile and particularly relevant for candidates supervised by foreign-licensed accountants.
A Moral Character Reference form is required as part of the licence application. Candidates who have passed the exam but not yet completed the experience requirement may apply for an inactive licence and convert to active status once experience is complete.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA licence | $225.00 |
| Annual renewal | $100.00 |
| Late renewal fee | $75.00 |
| Annual renewal deadline | 30 June |
What are the CPA ethics requirements in Guam?
Guam does not require an ethics exam for initial CPA licensure. No AICPA Professional Ethics examination is required at any point in the application or licence process.
Ongoing ethics education is handled through the CPE requirement (6 hours of ethics CPE per 3-year rolling period) for existing licence holders.
What are the CPA requirements for international candidates in Guam?
| Detail | Guam |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Minimum age | 18 |
| Foreign credential evaluation | NIES, FACS, or ERES |
| IQEX | Not accepted |
Guam imposes no citizenship, residency, or SSN requirement at any stage. No minimum age beyond 18 applies. This makes Guam one of the more accessible US jurisdictions for international candidates on paper, though the 150-hour education requirement and AACSB accreditation requirements for Options 1 and 2 add their own constraints.
Guam does not recognise NASBA Mutual Recognition Agreements and does not accept IQEX. Foreign credential holders from MRA countries who wish a Guam licence must sit the full CPA exam.
Foreign-educated candidates whose education is not from a US institution should have credentials evaluated by NIES, FACS, or ERES; the evaluation must show the credential is equivalent to a US bachelor’s degree and meets Guam’s accounting and business coursework requirements.
Candidates applying for reciprocal licensure from non-substantially-equivalent jurisdictions may contact NASBA’s National Qualification Appraisal Service (NQAS) for an individual evaluation of their credentials.
Mobility: Guam CPAs are recognised as substantially equivalent in most US states. Use the NASBA Mobility Tool to confirm practice privileges in specific states.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Guam?
Guam uses an annual renewal cycle with a rolling 3-year CPE period and two separate annual deadlines – one for completing CPE, and one for reporting it.
| CPE requirement | Detail |
|---|---|
| Total hours | 120 over the 3 calendar years immediately preceding renewal |
| Annual minimum | 20 hours per calendar year |
| A&A minimum | 30 hours per 3-year period |
| Ethics minimum | 6 hours per 3-year period |
| Personal development cap | Maximum 30 hours per 3-year period |
| CPE completion deadline | 31 December annually |
| CPE reporting deadline | 15 January (late filing fee: $75) |
| Licence renewal deadline | 30 June annually |
| Automatic extension | If CPE not complete by 31 December: extension to 1 June; must complete 16 additional A&A hours (136 total) and report by 1 June |
| Approved providers | Must be NASBA National Registry members or Board-approved AND registered with the Guam Board (this applies even to NASBA National Registry sponsors) |
| Non-residents | Must meet home state CPE requirements; if no home state CPE requirement, comply fully with Guam’s requirements |
Guam’s annual CPE cycle creates three sequential deadlines: complete 120 hours by 31 December; file the CPE report in your NASBA CPE Audit Service account by 15 January; renew the licence by 30 June. Missing the reporting deadline triggers a $75 delinquency fee even if the CPE itself was completed on time.
The automatic extension to 1 June comes with a cost: candidates who miss the December 31 completion deadline must complete 16 additional hours of A&A CPE (a total of 136 hours rather than 120) to qualify.
FAQs
Yes – the 150-hour requirement took effect 12 December 2021 for all licence applications received on or after that date.
The Guam Board of Accountancy is working to update its rules to create additional pathways consistent with the ninth edition of the Uniform Accountancy Act, but no new pathway has been enacted. Until that rule update takes effect, 150 hours remains the sole route to a Guam CPA licence.
Most candidates take 4-5 years to complete the 150-semester-hour education requirement, then 6-18 months to pass all four exam sections within the 30-month credit window, and 1 year of qualifying experience within 5 years of application.
Guam’s 18-month education completion window is among the most generous in the country, giving candidates who are still in their final year or two of study more flexibility to begin the exam process. There is no ethics exam to complete before applying for the licence.
Yes. Guam CPAs are recognised as substantially equivalent in most US states, allowing them to practise across state lines without a separate licence in those jurisdictions.
Incoming reciprocal applicants from substantially equivalent states may apply to the Board. Applicants from non-substantially-equivalent jurisdictions may contact NASBA’s National Qualification Appraisal Service for an individual credential evaluation.
Note that Guam does not accept IQEX and does not recognise NASBA Mutual Recognition Agreements, so foreign-designated accountants must sit the full CPA exam. Use the NASBA Mobility Tool to check specific mobility eligibility.
Guam CPAs serve an economy shaped by tourism, federal government and military spending, retail, construction, and a growing financial services sector. The US military maintains a significant presence on the island, generating demand for government and defence contract accounting. Guam’s strategic position in the Western Pacific has made it an increasingly important hub for Asian businesses with US interests, particularly from Japan, South Korea, and China.
This international commercial activity creates demand for CPAs with cross-border tax and financial reporting expertise that is relatively unusual for a jurisdiction of Guam’s size. For detailed salary benchmarks, see our CPA salary guide.
No to both – and no SSN is required either. Guam imposes no citizenship, residency, or SSN requirement at any stage of the exam or licensing process.
Foreign-educated candidates must use NIES, FACS, or ERES for credential evaluation; Guam accepts three evaluation services, more than many US jurisdictions.
Note that Guam does not accept IQEX, so candidates from MRA countries must sit the full four-section CPA exam. Contact the Guam Board of Accountancy directly for guidance on specific international applications.
For current requirements and application forms, visit the Guam Board of Accountancy.
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