Guam CPA Requirements

Guam Requirements & Education Options

General Requirement

Applicant must have good moral character.

Education/Experience Requirement

The education requirements for a certificate and license, which must be met before an applicant is eligible to take the Uniform CPA Examination, are as follows:

Through December 14, 2021, at least a college education including a baccalaureate or higher degree, or its equivalent, conferred by a college or university acceptable to the Board, with a minimum of 24 semester hours in accounting or equivalent, a minimum of 24 semester hours in business courses other than accounting including a minimum two (2) semester hours in communications, a minimum of two (2) semester hours in research and analysis (depending on the course content, it may count toward accounting or business hour credit), and a minimum of three (3) semester hours in ethics (may count toward accounting or business credit depending on the course content), AND two (2) years of experience; OR

At least 150 semester hours of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the Board, with a minimum of 24 semester hours in accounting or equivalent, a minimum of 24 semester hours in business courses other than accounting including a minimum two (2) semester hours in communications, a minimum of two (2) semester hours in research and analysis (depending on the course content, it may count toward accounting or business hour credit), and a minimum of three (3) semester hours in ethics (may count toward accounting or business credit depending on the course content), AND one (1) year of experience.

The educational requirement may be fulfilled within eighteen (18) months following an applicant’s taking the Uniform CPA Examination. No credit for the examination will be granted if the education requirement is not completed within this eighteen (18) month period. Please read the announcement titled “Guam Board of Accountancy Policy concerning Education Pre-completion applicants (effective March 2017).”