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.
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:
The 150 hour requirement takes effect 12/16/2021 for licensure applications received on/after that date. For more information, please click here.
There is not a residency requirement for the jurisdiction of Guam.
Minimum Age Requirement
You must be at least 18 years of age.
You must be of good moral character.
You must meet one of the following:
Option 2 Bachelor’s Degree or Higher
Option 3 Bachelor’s Degree or Higher
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
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.
If you have completed all education requirements at the time of application:
If you have completed education requirements at institutions outside the U.S.:
Applicants with Disabilities
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application (Once you have been found eligible, your candidate status will change to Re-examination Applicant.)
Application Fee – $200.00
All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.
Registration Fee – $100.00
When applying you may select 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.
Auditing and Attestation (AUD) – $238.15
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.
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.
Guam Certificate of Enrollment
CONTACT US800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
CPA Examination Services
PO Box 198469
Nashville, TN 37219
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