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 2026-08-19.

Credit hours to sit: 120
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
Notice to Schedule valid: 6 months from issue
Transferring scores out: Ask the board, sources disagree
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.

How long is your Notice to Schedule valid in Guam?

Guam gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Guam Board of Accountancy before planning around it.

Can you appeal a failed CPA exam score in Guam?

Guam offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of Guam?

Ask the Guam Board of Accountancy before you pay anything, because NASBA's own two systems disagree about Guam. NASBA's store lists Guam as a jurisdiction you can transfer out of, while NASBA's Interstate Authorization Fee Schedule routes Guam's transfer of grades to the board instead. Being absent from the store list reliably means the board handles it, but being present does not reliably mean NASBA does.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in Guam?

We did not find one. Guam's statutes and board rules were read for a deadline to apply for licensure after passing, and neither sets one, so the sections you have passed do not appear to go stale while you finish the experience requirement. That is a "not found" rather than a guarantee: confirm with the Guam Board of Accountancy before relying on it.

Researched against Guam's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

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.

Can you become a CPA in Guam without 150 credit hours?

No. Guam still requires 150 semester hours for CPA licensure and has not enacted an alternative route. More than half of US jurisdictions have, so this is now the minority position and it may change.

Worth knowingAccounting Today reported in 2026 that the Guam Board of Accountancy is working to update its rules to add pathways consistent with the ninth edition of the Uniform Accountancy Act, so this could change without legislation. UWorld and Efficient Learning still publish a two-year, 4,000-hour experience alternative for candidates short of 150 hours; that is the pre-December 2021 rule and contradicts the Board's own FAQ. Candidates may still sit for the exam below 150 hours under Guam's Education Pre-Completion Pathway, which is exam eligibility and not licensure.

Guam Board of Accountancy: https://www.guamboa.org/faqs.htm. Verified 2026-08-19.

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.

The other jurisdictions that still require 150 hours

Guam is one of 9 jurisdictions with no alternative route enacted, which is now the minority position.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

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