International Administration of the Uniform CPA Examination

    Regardless of which Board of Accountancy has declared you eligible for the examination, if you intend to take your examination in Guam, you must pay an additional surcharge for each examination section.

    Candidates testing at the Guam Computer Testing Center must pay an examination administration fee before scheduling with Prometric. Have your NTS and credit card in front of you. You will be asked to provide information from your NTS and to pay the administration fee using a credit card. Candidates are advised to view the Guam Calendar for available appointment dates and times prior to paying the surcharge. The administration fee is nonrefundable, and you will not receive a refund under any circumstances. Candidates wishing to change appointments to another test center may do so; however, they will forfeit the administration fee. Candidates may change their test center from Guam through Prometric by following the instructions previously described.

    To test at the Guam location, you must first select a participating U.S. jurisdiction, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, and submit a completed application and required fees as instructed. After receiving the Notice to Schedule (NTS), you may then use the NTS to apply to take the Exam at the Guam location.

    Scores for candidate testing in Guam are released on the same timeline as domestic scores.


    Regardless of which Board of Accountancy has declared you eligible for the Exam, in addition to paying any domestic testing fees, you must pay additional fees for each Exam section you plan to take in Guam.

    Those fees per Exam section are:

                Auditing and Attestation (AUD) $140.00 ($70.00 for residents living in Guam)
                Business Analysis and Reporting (BAR) $140.00 ($70.00 for residents living in Guam)
                Information Systems and Controls (ISC) $140.00 ($70.00 for residents living in Guam)
                Tax Compliance and Planning (TCP) $140.00 ($70.00 for residents living in Guam)
                Financial Accounting and Reporting (FAR) $140.00 ($70.00 for residents living in Guam)
                Regulation (REG) $140.00 ($70.00 for residents living in Guam)


                  To schedule the Exam in the Guam location:

                  • After you apply for the Exam and you receive your Notice to Schedule, you may then apply to take the Exam in Guam and pay the additional fees per Exam section. Note: These fees are non-refundable.
                  • You will need a valid Passport or National ID Card in order to apply. You can attend the selected Exam section(s) in Guam only. During the application process:
                    • If your Mother’s Maiden Name was not entered on your original application, enter “Unknown” where Mother’s Maiden Name is requested.
                    • When trying to pay the additional Guam Administration Fee, all of your candidate information must match what we already have in the system.
                  • After the registration process is complete for each examination section, you will need to wait at least 24 hours before you schedule your appointment at the testing center through Prometric.

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