CPA exam and license requirements in Guam

Guam requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Guam Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Guam?

Guam requires 120 semester credit hours to sit for the CPA exam. Candidates in Guam sit under the rules of the Guam Board of Accountancy.

How many credit hours do you need for a CPA license in Guam?

Guam requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Guam?

The CPA exam in Guam costs $262.64 per section, a $116 application fee, a $136 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Guam board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Guam?

Guam gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Guam require a CPA ethics exam?

Guam: No ethics exam is required; applicants must instead submit three moral-character references.

What work experience is required for a CPA license in Guam?

Guam requires one year (2,000 hours) of experience for 150-hour-pathway candidates (or two years / 4,000 hours otherwise) in industry, government, academia, or public practice under a licensee, with 1,000 attest hours required for attest authority.

Who regulates CPAs in Guam?

CPAs in Guam are regulated by the Guam Board of Accountancy. Its published requirements are at https://www.guamboa.org.

Recent changes and notes for Guam

• Requires a baccalaureate degree with 24 accounting hours (excluding principles) plus 24 business hours to sit; 150 semester hours for licensure effective Dec 16, 2021.
• Two experience routes: 1 year / 2,000 hours (150-hour pathway) or 2 years / 4,000 hours.
• No SSN or residency requirement; a passport is accepted for identification.
• Pre-completion candidates may sit up to 18 months before finishing the education requirements via a Certificate of Enrollment.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://nasba.org/exams/cpaexam/guam. Requirements change; confirm with the Guam Board of Accountancy before applying.