Guam CPA Exam Requirements

Delicious seafood, mesmerizing beaches, and a beautiful culture await you as a CPA in Guam. View the exam-sitting requirements, licensure requirements, and contact information for the Guam State Board of Accountancy below.

CPA Exam Requirements

Check if you meet the requirements to sit for the exam.

Age: No Age Requirement
Education: Bachelor's degree of 120 hours is required to sit for the exam 24 semester hours in upper division accounting courses 24 semester hours in business courses
Citizenship: Citizenship is not required.
Residency: Residency is not required.

Additional Education Requirements

CPA Licensure Requirements

Here’s what you need to become licensed in the state of Guam.

Education: Option 1: Bachelor's Degree of 150 semester hours Option 2: Bachelor's Degree less than 150 semester hours
Experience: Option 1: 1 year experience in public accounting, government, or industry Option 2: 2 years experience in public accounting, government, or industry
Ethics: AICPA Ethics examination not required.

State Board Contacts

Get in touch with your local State Board of Accountancy.

Guam Board of Accountancy
335 S. Marine Corps Drive, Suite 101
Tamuning, GU
State Board Website


Initial Application Fee $25.00
AUD $193.45
BEC $173.60
FAR $193.45
REG $173.60
Total $759.10

Schedule Your Exam

View local Prometric testing centers and schedule your exam.

To receive your CPA license additional requirements may be necessary. As fees and rules may change, we recommend contacting your State Board of Accountancy for more information.

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