A State By State Accounting Guide
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5 Steps to Becoming a CPA in Guam

  1. Get your Education in Guam
  2. Take the Uniform CPA Exam in Guam
  3. Gain the Necessary Experience in Guam
  4. Get your Guam CPA License
  5. Continuing Education in Guam

1. Get Your Education

a. Obtain information from schools offering online accounting programs available to residents of Guam. The Guam Board of Accountancy (GBA) requires CPA license applicants to have a bachelor’s degree with accounting and business course concentrations.

b. Verify that your school or program of choice is accredited by one of the regional or national accrediting agencies listed in The US Department of Education's Database of Accredited Postsecondary Institutions and Programs.

c. Enroll in the necessary classes. The education requirement for the CPA examination and licensure in Guam is a minimum of a bachelor’s degree that includes:

  • 24 semester hours or 36 quarter hours in accounting at the upper division or graduate level covering the subject areas of financial accounting, auditing, taxation, and management accounting
  • 24 semester/36 quarter hours in business courses including:
    • 6 semester hours/9 quarter hours in economics
    • 3 semester/5 quarter hours in business law
    • 3 semester hours/5 quarter hours in finance
  • Accounting courses in excess of 24 semester hours can be applied towards the business course requirements

d. If you have academic credentials from outside the United States, have them evaluated by one of the following credential evaluation services:

Have the evaluation sent directly to GBA at:

Guam Board of Accountancy
335 South Marine Corps Drive, Suite 101, Tamuning, GU 96913


2. Take The Uniform CPA Exam

Once you have a bachelor degree and have completed the accounting and business course concentrations, even if you do not yet have 150 semester hours of credit, you may apply to take the Uniform CPA Exam.

a. Complete and sign the Uniform CPA Exam Application. Along with the completed application, you will need to send the following documentation to the Guam Board of Accountancy:

  • Official college transcripts (have them sent directly from your college or university to the Guam Board of Accountancy)
  • Foreign credential evaluations, if applicable (have them sent directly from the credential evaluation service to the Guam Board of Accountancy)
  • $50 examination fee (payable via check or money order to the Guam Board of Accountancy)
  • Request for Special Accommodations form, if applicable, to request special testing accommodations in order with the Americans with Disabilities Act

b. Mail all of the above to:

Guam Board of Accountancy
335 South Marine Corps Drive, Suite 101, Tamuning, GU 96913

Upon approval of your application, GBA sends the authorization to test to the National Association of State Boards of Accountancy (NASBA) and you receive a payment coupon through your preferred contact method.

c. Pay the NASBA examination fees here using the payment coupon. Fees differ depending on the exam sections you are taking:

  • Auditing and Attestation - $192.03
  • Business Environment and Concepts - $172.51
  • Financial Accounting and Reporting - $192.03
  • Regulation - $172.51

d. Wait to receive the Notice to Schedule (NTS) from NASBA. If you do not receive the NTS within 4 business days of paying exam fees, contact NASBA at cbtcpa@nasba.org or 866-696-2722.

If you choose an exam site in Guam, there is a $100 surcharge. It can be paid directly to NASBA here.

e. Visit the Prometric website to schedule the exam and pay the Prometric testing fee. Prepare for the exam sections you selected and report to the exam site at least 15 minutes prior to the scheduled time.

f. Wait for the results. The GBA will notify you of your results by US mail, or email, depending upon the method specified on your exam application.

More detailed information on the Uniform CPA Examination is available here.


3. Gain The Necessary Experience

After passing all four sections of the Uniform CPA Exam, you are just a few steps away from obtaining your Guam CPA license:

a. The Guam Board of Accountancy’s experience requirements are based upon the number of education hours you have completed. Acquire the necessary experience as follows:

  • If you have completed 150 semester hours of education, you must complete one year (2000 hours) of experience
  • If you have completed less than 150 semester hours of education, you must complete two years (4000 hours) of experience

b. Verify that your experience meets the following criteria:

  • Is gained by working in government, academia, industrial or public accounting
  • Is directly supervised by a CPA licensed in the same jurisdiction in which you gained your experience
  • Includes at least 1,000 hours of attestation experience if you wish to have practice rights that include performing attestation functions. This experience must be gained under a licensed CPA authorized to provide attestation services.

c. Complete the Experience Affidavit and have it signed by your supervising CPA. Hold onto this completed form to submit with your CPA Certificate application in the next step.


4. Get Your Guam CPA Certificate

a. You are almost qualified to receive your Guam CPA Certificate. Confirm that you have taken the following steps in preparation for licensure in Guam:

  • Completed the education requirements by earning a bachelor’s or higher degree including 24 semester hours in accounting and 24 semester hours in general business subjects
  • Passed all sections of the CPA Exam
  • Acquired the necessary years of accounting experience based on the number of semester hours you’ve completed
  • Had three separate individuals complete Moral Character Reference Forms attesting to your moral character.

b. Complete the Application for Initial Certification and Licensure .

c. Send the completed application packet along with the following documentation:

  • $225 check, money order or credit card payment payable to the Guam Board of Accountancy
  • 2” x 2” passport-type photo of yourself, less than one year old
  • Copy of a government-issued photo identification card (in English only)
  • Three completed Moral Character Reference Forms
  • Completed Experience Affidavit forms
  • Authorization for Interstate Exchange of Examination and Licensure Information, if you passed the Uniform CPA Exam in another jurisdiction and/or are licensed in another jurisdiction

Send all of the above to:

Attn: Licensing Administrator
Guam Board of Accountancy
335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913

Interstate Reciprocal Licensing

If you are applying for licensure in Guam by substantial equivalency, submit the Intent to Practice Public Accountancy in Guam Under Substantial Equivalency Application and the Authorization for Interstate Exchange of Exam and Licensure Information form along with a $250 fee. Your original license must be in good standing and issued through one of the states deemed substantially equivalent by the National Association of State Boards of Accountancy’s National Qualification Appraisal Service (NQAS).

For further assistance with the licensing process, call 671-647-0813 or email licensing@guamboa.org.


5. Keeping Your License Current Through Continuing Professional Education in Guam

CPA licenses in Guam are renewed every three years on the condition of having completed the required number of hours of continuing professional education (CPE).

a. Participate in 120 hours of CPE every 3 years, with no less than 20 hours each year. The specific requirements of the 120 CPE hours are as follows:

  • At least 30 hours must be in accounting and auditing subjects
  • At most 30 hours in personal development subjects
  • A minimum of 6 hours in professional ethics

b. Track your CPE hours on the CPE reporting form. You’re required to retain records of completed CPE for five years after completion of each learning activity.

c. Submit the CPE reporting form before January 15th of each three year period ending on December 31st.

You can contact GBA with questions regarding CPE and license renewal.

Now that you're a CPA in Guam

Congratulations on your accomplishment! You are now a licensed CPA in Guam!

Consider joining the AICPA, an organization that promotes the public accounting profession and also provides networking, career advancement and CPE opportunities. AICPA is the national level organization that represents the interests of CPAs.

The Guam Society of CPAs provides the same opportunities at the jurisdictional level and can be reached by phone or mail:

Guam Society of CPAs
361 South Marine Drive
Tamuning, GU 96911
Phone: 671-646-3884, Fax: 671-649-4265

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