Guam CPA Requirements: Requirements for the Guam CPA License

Guam CPA Exam Requirements and Guam CPA Requirements for Licensure

Guam is like Hawaii for Japan and many neighboring countries. It is also a popular destination for a specific type of tourist — international accountants who want to earn the U.S. CPA.

Guam is a relatively friendly jurisdiction for international candidates, as it offers both inactive and active CPA licenses. Therefore, if you don’t have a Social Security number and have difficulty fulfilling the experience requirements, Guam may be a good choice for you. To know for sure, learn more about the Guam CPA requirements.

Guam CPA Exam Requirements

To sit for the CPA Exam in Guam, you must meet these education requirements:

  • A bachelor’s degree or higher
  • 24 credit hours of upper division accounting courses (courses taken in the 3rd and/0r 4th year). Specifically, candidates must have 3 credit hours each in the following subjects:
    • Auditing
    • Financial accounting
    • Taxation
    • Management or cost accounting
  • 24 credit hours of upper division business courses. These courses must include:
    • 6 credit hours in economics
    • 3 credit hours in finance
    • 3 credit hours in business law

Additional Information about Guam CPA Exam Requirements

Because you must complete 48 hours of upper division courses in accounting and business, I do not recommend applying to Guam if you are not an accounting major.

Furthermore, if you’re an international candidate, you may need to make up the taxation course. To do so, I recommend taking a U.S. federal taxation course.

Finally, Guam does not accept grade transfers from any CPA Exam candidate who has not met Guam’s education requirements prior to sitting for and passing any CPA Exam section.

For example, a candidate registers in one state and passes the CPA Exam. Then, they that realize that they cannot fulfill that state’s experience requirement for licensure. So, they decide to try to earn Guam’s inactive CPA license, but they lack a taxation course.

In this case, they CANNOT transfer their CPA Exam credit to Guam and continue pursuing the CPA because they did not meet Guam’s education requirements before they sat for and passed the CPA Exam.

Guam CPA Requirements

In Guam, you can earn the active CPA license and receive all the privileges and power that comes with it. Or, you can earn the inactive CPA license.

With the inactive CPA license, you cannot present yourself as a CPA nor can you represent yourself as a Guam CPA licensee.

Naturally, you must meet a more involved set of requirements to earn the active CPA license than the inactive one.

However, Guam does not have a U.S. citizenship requirement, a residency requirement, or a minimum age requirement for either the active or the inactive CPA license.

Guan CPA Requirements for the Active CPA License

  • Moral character reference
  • Fulfillment of the CPA Exam education requirements
  • Completion of the CPA Exam
  • 2 years of CPA-verified experience providing services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills in industry, government, academia or public practice.


  • 1 year of CPA-verified experience AND 150 hours of education, obtained over a period of 1-5 years of employment.

The NASBA Experience Verification service is available to those who do not have access to an active U.S. CPA for verification.

Guam CPA Requirements for the Inactive CPA License

  • Moral character reference
  • Fulfillment of the CPA Exam education requirements
  • Completion of the CPA Exam

Continuing Education Requirements for Guam

Guam requires both active and inactive CPA license holders to earn continuing education (CPE). So, to meet these CPE requirements, you should look into my recommended CPA CPE courses.

Guam CPA Exam Fees

When you apply to Guam to sit for the CPA Exam, you must pay the following fees:

  • Exam section fees:
    • AUD: $208.40
    • BEC: $208.40
    • FAR: $208.40
    • REG: $208.40
    • Total: $833.60
  • Guam computer testing center surcharge for all non-Guam residents: $140 per section ($560 total)

Therefore, the minimum cost to take the CPA Exam through Guam is $1,393.60. Of course, this cost does not include a CPA review course or travel and accommodations.

Additional Information about Guam CPA Requirements

If you need more information about the process of applying to Guam, you can consult the Guam CPA Exam FAQs and the Guam CPA Exam application form.

Guam Board of Accountancy Contact Information

Guam Board of Accountancy

335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913

  • Email:
  • Phone: 671-647-0813
  • Fax: 671-647-0816

Recommendations for Candidates Who Don’t Yet Meet the Guam CPA Requirements

If you need to take additional steps to satisfy Guam’s requirements, you can learn more about the CPA education requirements. You can also check out states with more flexible CPA experience requirements. Both of these resources include my recommendations.

If you have any questions, feel free to comment below or visit my Facebook page. You can also get even more great information about the CPA process by signing up for my free CPA course below.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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