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State Board Report

January 2017

Certified public accountants from other U.S. jurisdictions outside Guam will now be able to serve clients in the territory without obtaining a license or paying a fee to the Guam Board of Accountancy, under a law signed on December 15, 2016 by Governor Edward J.B. Calvo. Besides providing for CPA mobility, the new Guam Public Law No. 33-193 includes the updated definition of “attest” and other provisions that align the territory’s law with the Uniform Accountancy Act. Guam has become the 53rd jurisdiction to adopt individual CPA mobility.

To view the Guam bill, go to the Legislative E-News in the publications section of

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