Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s education requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You may apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

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You may register online with a credit card. To apply for the CPA Examination online, you will be asked to create a user account the first time you use CPA Central (our online application tool). If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, and check your application status. Do not register for more than one user account.

NASBA Advisory Evaluation

Guam offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.

Send any additional required information or documents to:

Guam Coordinator
CPA Examination Services
PO Box 198469
Nashville, TN 37219

Eligibility Requirements

Residency Requirement

There is not a residency requirement for the jurisdiction of Guam.

Minimum Age Requirement

You must be at least 18 years of age.

Miscellaneous Requirements

You must be of good moral character.

Education Requirement

You must meet one of the following:
Option 1 Bachelor’s Degree or Higher

  • Completed a baccalaureate degree or higher with a major in accounting from a college or university with accreditation in accounting from AACSB.

Option 2 Bachelor’s Degree or Higher

  • Completed a baccalaureate degree or higher with a major in business from a college or university with accreditation in business from AACSB or ACBSP to include:
  • 24 semester hours in accounting courses – excluding principles, including coverage of each of the following subjects:
    • Financial Accounting and Reporting
    • Auditing and Attestation Services
    • Taxation
    • Managerial or Cost Accounting
  • Option 3 Bachelor’s Degree or Higher

  • Completed a U.S. baccalaureate degree (or the equivalent) or higher from an accredited college or university to include:
  • 24 semester hours in accounting courses – excluding principles, including coverage of each of the following subjects:
    • Financial Accounting and Reporting
    • Auditing and Attestation Services
    • Taxation
    • Managerial or Cost Accounting; AND
    • 24 semester hours in business courses, which must include the following courses:
      • 6 semester hours in Economics
      • 3 semester hours in Finance
      • 3 semester hours in Business Law

Note: If you are currently enrolled in an academic program as an upper division participant in an accredited undergraduate degree program, or have been accepted by an accredited college or university to its advanced degree program, capable of fulfilling the education requirements within eighteen (18) months of the actual date you sit for your first Exam section, you may still qualify to sit for the Uniform CPA Examination. In conjunction with your application for the Uniform CPA Examination, you must have a Certificate of Enrollment submitted directly to CPA Examination Services from the academic institution or international evaluation service along with an official transcript or evaluation report.

Materials to be Submitted

  1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
  2. Certificate of Enrollment Form, if applicable.
  3. International Evaluation with foreign transcripts, if applicable. Submitted directly from the evaluation agency to CPAES.
  4. Testing Accommodations Request Form, if applicable. Submitted by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed.

Transcripts

If you have completed all education requirements at the time of application:

  • You must submit an official transcript from each school you attended.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Your official transcript(s) must be submitted directly from the institution(s).
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed education requirements at institutions outside the U.S.:

  • Have your credentials evaluated by one of the following:
  • Obtain the form to request this service from the evaluation service agency.
  • Submit a translated copy of each international transcript used for the evaluation.
  • Request and evaluation that includes:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold.
    • A credential analysis that specifies the:
      • name of the country;
      • degree awarded;
      • year the degree was awarded; and
      • entity that awarded the degree.
    • A course-by-course listing.
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on the transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
    • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
    • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
    • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements.
    Applicants with Disabilities
    In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Fees

All first-time applicants are required to pay both an application fee and an examination fee at the time pf application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You may apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $200.00

Examination Fees

Auditing and Attestation (AUD) $208.40
Business Environment and Concepts (BEC) $208.40
Financial Accounting and Reporting (FAR) $208.40
Regulation (REG) $208.40

Registration Fees

4 examination sections $100.00
3 examination sections $100.00
2 examination sections $100.00
1 examination section $100.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Credit

You may take the required test sections individually in any order. You are required to pass all four sections of the examination within a rolling 18-month period which begins on the date the first examination section passed was taken.

If you do not pass the remaining sections within that 18-month period, you will lose credit for each section passed outside the 18-month period and will have to retake those sections. Credit for any section passed outside the 18-month period will expire on the last day of the 18th month. Examination credit expires by section.

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USEFUL LINKS

Candidate Bulletin
Prometric
AICPA

FORMS

Guam Certificate of Enrollment
Exception to Policy
Information Change Request Form
Testing Accommodations Request Form
Guam Surcharge
Guam Board of Accountancy
Score Information
CPA Exam FAQ
NASBA Candidate Identification Cards

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CONTACT US

CPA Examination Services

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
M - Th: 8 a.m. - 2 a.m. Eastern
F: 8 a.m. - 5 p.m. Eastern
Fax: (615) 880-4290
Email: cpaes-gu@nasba.org

Mail: Guam Coordinator
CPA Examination Services
PO Box 198469
Nashville, TN 37219