Guam CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Guam? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Guam, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Guam CPA requirements.

Please note that obtaining a CPA license in Guam may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in January 2018.

CPA Exam Requirements in Guam


  • 120 hours with a BA degree is required.
  • Can sit with 120 semester hours but 150 semester hours required for licensure.

View Other Guam Education Requirements.

Guam State Requirements & Education Options

Requirements and Additional Information


  1. You may qualify to sit for the exam if you have completed, or will within 18 months from the date of first sitting complete, a Baccalaureate Degree or equivalent education or higher from an accredited college or university. Please see our Exam Candidate Education Policy governing the terms relative to Education Pre-Completion applicants, posted on our website and including with this application form.
  2. To qualify for issuance of a CPA license you must complete a Baccalaureate Degree equivalent or higher
  3. 24 credit hours must be in upper division accounting courses, including the following courses:
    • 3 credit hours in Financial Accounting
    • 3 credit hours in Auditing
    • 3 credit hours in Taxation
    • 3 credit hours in Management or Cost Accounting
  4. 24 credit hours must be in Business, which should include the following courses:
    • 6 credit hours in Economics
    • 3 credit hours in Finance
    • 3 credit hours in Business Law

    Note: “credit hour” means a conventional college “Semester” hour. “Quarter” credit hours may be converted to Semester hours by multiplying by two-thirds (2/3) (e.g. 36 quarter hours equals 24 semester hours).

  5. Transcripts must be sent from your college or university directly to the Guam Board of Accountancy.


US citizenship is not required.
Guam citizenship is not required.


No Minimum Age

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Exam Fees:
Initial Application Fee: $140.00
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $913.80

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Guam State Board Contacts
Phone: 671-647-0813
Fax: 671-647-0816

335 So. Marine Corps Drive
Suite 101
Tamuning, GU 96913, USA

CPA License Requirements in Guam


Continuing education is required.

Work Experience

1 year of work experience required.

Other Qualification

Social Security Number is not required.

No ethics exam requirement

Getting your CPA license in Guam can mean that additional requirements must be met.  Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Guam State Board of Accountancy for complete licensing information.

Links and Resources:

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