Guam

The 150 hour requirement takes effect 12/16/2021 for licensure applications received on/after that date. For more information, please click here.

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. 

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 [email protected]. 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.:

• If you have not yet met the education requirements but are currently enrolled in an academic program outside the U.S. 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, you will need to have the coursework you plan to complete within 18 months included on your international education evaluation report.
• Have your credentials evaluated by one of the following:
  • NASBA International Evaluation Services (NIES)
  • Foreign Academic Credential Service, Inc. (FACS)
  • Educational Records Evaluation Service, Inc. (ERES)
• Request an 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.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $133.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Application Fee: $375.64

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.

Candidates are allowed to sit for each section of the examination individually and in any order. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections. Candidates must pass all four sections of the examination within a “rolling” thirty (30)-month period that begins on the date of the score release. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.