Guam CPA Exam Requirements

Guam only accept candidates who are either US citizen or are in the process of applying the citizenship.

One thing good about Guam is that non-public accounting experience (i.e. working in the accounting department in private business, non-profit organizations and governments) can be used to fulfill the CPA licensing requirement.

If you live in Asia, Guam is the perfect location to take your exam because it solves the problem of time difference and jet lag, and it is the excellent place to pamper yourself after the exam. By the way, you can choose to register the exam at one state and actually take it in another state.

1. Education Requirements To Sit For The Exam:

• Bachelor degree or above
• Accounting courses: 24 semester units in intermediate/advanced level (3 each in auditing, financial accounting, taxation, management or cost accounting)
• Business courses: 36 semester units (6 in economics, 3 in finance, 3 in business law)

2. Additional Requirements To Sit For The Exam

• For non-accounting majors, 150 semester units are required to sit for the exam.

3. Additional Requirements To Get CPA Certificate:

Education:

• 150 semester units from an accredited university or educational institution.

Experience:

• 1 year of working experience in public or non-public accounting supervised by a CPA license holder.

Ethics Qualifications:

• Pass the CPA Ethics Exam administered by the AICPA.

4. Residency & Age Requirements:

• US citizenship: Candidates who are not U.S. citizens must submit a statement of intention to become a U.S. citizen with their application
• Guam residency not required
• Minimum age: none

5. Fees:

• First-timers: $809.71 (4 CPA exam fees) + $25 (initial application fee) = $834.71
• Special fees: $100 per part

6. Other Useful Information

• Guam CPA Exam FAQ
• Guam  CPA Exam Application Form

7. Contact:

Guam Board of Accountancy
335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913

• Email: guamboa@guamboa.org
• Phone: 671-647-0813
• Fax: 671-647-0816

How About Other States?

Check out the other states’ non-Guam CPA Exam Requirements here.

Your Next Step

Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam. You can also drop me a note on Facebook here if you have specific questions regarding CPA exam requirements. Good luck!

* Note: 1 semester = 1.5 quarters
** Photograph courtesy of altus via creative commons

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