Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Guam Board of Accountancy licenses CPAs in Guam. Its rules and forms are the authority for everything on this page.
Guam CPAs renewing an active license complete 120 CPE hours in the three calendar years before renewal, at least 20 in each year, including 6 hours of ethics and 30 of accounting and auditing.
Sources: guamboa.org/pdf/25GAR002_COL20180201.pdf, guamboa.org/faqs.htm, nasbaregistry.org/cpe-requirements/guam
Guam CPA licenses renew every year by June 30.
Sources: guamboa.org/pdf/25GAR002_COL20180201.pdf, guamboa.org/faqs.htm, guamboa.org/pdf/GU_RenInd.pdf
Guam requires the Uniform CPA Exam, 150 semester hours for licensure and one year of verified experience.
Sources: guamboa.org/pdf/GBALicReqs_Eff20211216.pdf, guamboa.org/faqs.htm, nasba.org/exams/cpaexam/guam
Guam CPAs renewing an active license complete 120 CPE hours in the three calendar years before renewal, at least 20 in each year, including 6 hours of ethics and 30 of accounting and auditing. At least 6 of the 120 hours must be in ethics subjects. Inactive licensees do not complete CPE. A nonresident meets the requirement by meeting the CPE rules of the state of their principal place of business, unless that state has none.
A signed CPE report covering the three years ending December 31 is due each January 15; reports filed after January 15 and by June 30 carry a $75 late fee. Personal development is capped at 30 hours. A licensee short on December 31 gets an automatic extension to June 1 by completing 16 more accounting and auditing hours (136 in total). Records are kept five years, and the board verifies reports on a test basis.
Guam CPA licenses renew every year by June 30. Annual. Licenses expire June 30. Renewal applications are due June 30; the board emails them to licensees beforehand. A license not renewed on time becomes delinquent and is cancelled after three years in delinquent status. Annual renewal $100 for active, inactive or retired licenses; $175 for substantial-equivalency licenses. Late renewal after June 30 adds $75. Reactivation or reinstatement costs $275.
Under Guam's individual mobility provision, a CPA actively licensed and in good standing in any other US jurisdiction can practice in Guam without a Guam license, except attest services, which require a firm permit. Using the CPA title on a Guam business card or letterhead requires an active Guam license by examination, substantial equivalency or reciprocity.
To sit, one of three options: a bachelor's or higher with an accounting major from an AACSB-accredited school; a business major from an AACSB or ACBSP school with 24 semester hours of upper-level accounting; or a bachelor's from an accredited school with 24 accounting and 24 business hours, including 6 economics, 3 finance and 3 business law. Under the education pre-completion pathway, upper-division undergraduates and admitted graduate students can sit if they are able to complete the education requirements within 18 months. Licensure applications received on or after December 16, 2021 require 150 semester hours, including a bachelor's or graduate degree, 24 hours of accounting beyond principles (with 2 in research and analysis) and 24 of business (including business law, economics, finance, communications and 3 of ethics).
One year of work experience in government, industry, academia or public practice, supervised and verified by an actively licensed CPA and gained within five years before the license application. An attest license requires at least 1,000 hours of attest experience. Candidates who pass without the experience can receive an inactive license.
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