Below you will find the basic prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Guam CPA requirements. There may be additional qualifications including continuing education or work experience. For help with further requirements, we offer FREE U.S. CPA Exam Eligibility Assessments to anyone purchasing or already purchased a 4-part Wiley CPAexcel Review Course. We will provide you continued support throughout the application process at no additional charge.

The data on this page was last reviewed and updated in June 2020.

CPA Exam Requirements in Guam


Baccalaureate degree or higher is required
24 semester hours in accounting or equivalent
24 semester hours in business coursers other than accounting

View Other Guam Education Requirements.


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


NO Age Requirements.

Exam Fees:

Initial Application Fee:$140.00

*Registration fee for re-examination depends on the number of parts you are retaking. Fees are always subject to change… State regulations change in 2021. Please inquire for more info.

Contact Information:

Christopher McGrath
Wiley CPAexcel Eligibility Advisor

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.