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guam cpa requirements

Guam CPA Requirements: Education, Exam & License Guide

Sophie Macon

27 May 2026

CPA

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 ...