Guam CPA Requirements: Rules for the Exam and Licensing

Guam cpa requirementsGuam is the Hawaii for Japan and many neighboring countries. It is also a popular destination for a specific type of tourists — international accountants who want to take the CPA exam in the US.

Guam is a relatively friendly jurisdiction for international candidates — it has a “virtual” tiered system of inactive and active licenses. If you don’t have a Social Security Number and have difficulty fulfilling the experience requirements, Guam could be a good choice.

Guam CPA Requirements

1. Education Requirements to Sit for the Exam

  • Bachelors degree or above.
  • Accounting courses: 24 upper division credit hours, i.e., courses taken in 3rd and 4th year. This should include at least 3 hours each in auditing, financial accounting, taxation, management, or cost accounting.
  • Business courses: 24 credit hours in upper division (6 in economics, 3 in finance, 3 in business law).

Note: international candidates may need to make up for the taxation course. For ways to get this done, check out this link.

2. Note for Non-Accounting Majors

  • For non-accounting majors, 150 credit hours are required to sit for the exam.
  • Since 48 hours of upper division (that is, 3rd and 4th year) courses in accounting/business are required to sit for the exam, I wouldn’t go for Guam if you are not an accounting major.

3. Additional Guam Requirements to Get the Active or Inactive CPA License

For active license

  • Option 1: 150 credit hours from an accredited university or educational institution and 1 year of working experience in public or private/corporate accounting supervised by a CPA license holder.
  • Option 2: if <150 credit hours, 2 years of working experience in public or non-public accounting supervised by a CPA license holder.*

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

For inactive license

  • For those with <150 credit hours and without the required experience, they can apply for an “inactive license”.
  • These licensees cannot present themselves as CPAs in Guam. In addition, they cannot represent themselves as Guam CPA licensees.

Ethics Exam / Courses

  • None required

Note to Exam Credits or License Transfer

Guam does not accept grade transfers of any CPA exam candidate that has not met Guam’s education requirements prior to sitting for and passing any CPA exam section. (see FAQ link below, Q3)

Example: A  candidate registers in a state, passes the CPA exam, then realizes he cannot fulfill the experience requirement of that state for the license. He wants to go for the inactive license of Guam but lacks a taxation course. He CANNOT switch to Guam because he does not meet Guam’s education requirements before sitting for and passing the exam.

4. Guam CPA Requirements on Residency & Age

  • US citizenship and Guam residency not required.
  • Minimum age: none.

5. Continuing Education

CPE is required for both active and inactive license. Click here for recommended CPA CPE courses

6. Fees

  • First-timers: $774 + application fee.
  • Special fees: $140 per part for a non-Guam resident who wants to sit for the exam in Guam.

7. Other Useful Information

8. Contact

Guam Board of Accountancy

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

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

What If the Guam CPA Requirements Don’t Work for Me?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

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  • syed says:

    Hi Stephanie,
    Im an indian MBA just looking for the CPA certificate. Is Guam the right state for me?.

    • Stephanie says:

      Hi Syed,
      Guam… probably not because Guam is quite strict in terms of CPA exam requirements. Please check out this page for the popular states for international candidates.

      Please note that you can pick, say, Illinois but physically take the exam in Guam… at least no jet lag and only smaller time difference.

      Regards, Stephanie

  • Vipula says:

    Hi Stephanie,
    I have enquired with Guam about SSN to sit for the exam. i got reply that SSN is not required to sit for the exam, also to get certificate. they also said that if i dont want to practice in Guam i can get inactive licence without any work exp.
    Do you thing it is a good state to apply for if someone wants to become a CPA only for credentials.

    • Stephanie says:

      Thanks Vipula for your update. It’s good to know!
      Actually I think other states might be easier because Guam doesn’t seem to be a popular state among international students. You can check out the popular ones here. Cheers, Stephanie

  • sarkar says:

    i am an international student from india. i am studying for my ca final under icai. my question is whether i can apply for any other state and sit for the exam in guam and what are the other requirements do i have to comply with.

  • Stephanie says:

    Hi Sarkar,
    ICAI alone may not be sufficient to get qualified for the US CPA exam. Please refer to this page for international students for futher details. Good luck!

  • Stephanie says:

    Dear all,
    I have set up a new comment box powered by Facebook to let me answer your questions more efficiently. It can be found right after each article. Thanks! Stephanie

  • anas says:

    dear ,

    how are you , i hope my email find you will ,

    my question is when i take the inactive License on CPA that is mean i have a c.p.a name just ?
    and is that recognized on the world or not i mean i consider a CPA holder ?

    • Stephanie Ng says:

      Hello Anas, you will be restricted in the sense that you can’t call yourself CPA in Guam jurisdiction. Also, can’t specifically state that you are a Guam CPA (mentioning you are a CPA is fine). Regards, Stephanie

  • Jamil says:

    Dear Stephanie,

    I am an international candidate, i have a bachelor degree in accounting (4 years) 140 credit hours. I am about to complete my 2years experience. I was aiming to get the cpa active license but i found out about the new rule indicating 150 credit hours to get the active license, fortunately i found about guam’s second option where i can have <150 credit hours and 2years experience and still get the active license, please could you confirm that and whether any other state/jurisdication would be applicable for my case.
    Is it relevant to know that i passed my CIA examination requirement and just waiting to get officially certified.


    • Stephanie Ng says:

      Hi Jamil, thanks for your note. I thought you need the full 150 credit hour to get the active (full) license from Guam, but I may be wrong. It is best to double check with the state board. As far as I know, as of July 2015 all state boards require 150 credit hours to get the license.

      I am afraid that state boards don’t recognize most professional qualifications as a way to fulfill the education or experience requirements. They recognize a few but CIA is not one of them. Regards, Stephanie

      • Farhad kapadia says:

        Dear Stephanie,

        I am an international candidate I have got my evaluation done for Guam Board of Accountancy. I have 150 Hrs. My query is about license. Do I require experience in USA to fulfill the one year requirement. Or is it that I can get the one year experience for license from any CPA


        Farhad Kapadia

        • Stephanie Ng says:

          Hi Farhad, the latter is fine, i.e. one year experience from a US CPA anywhere. Sometimes a CPA “equivalent” is fine but the definition differs from each state board. Please check with Guam for details. Regards, Stephanie

  • Ahmad says:

    Hi my name is Ahmad,

    Im a student studying at Qatar, ill be graduating this semester and applying for the CPA. But, i have a small inquiry is anyone could help me i would really appriciate it, im planning to take the CPA but as i understood there is a difference between the cirtificate and licencse. I only need the certificate and as i understood the only state which approve/allow under 150 credit hour is Guam. My question is ” Can i apply for the CPA by getting the approval from Guam and is it true they would give the cirtificate or what i have heard which is called inactive license, im guessing they are the same. Another thing is it true if i dont apply for the license in some tine after passing the CPA that my grades are invalid and i’d have to take it again. Please i have more inquires and i really need help… if its possible with the reply to provide a number i can call or way to contact i would appriciate it.
    Thank you

    • Stephanie Ng says:

      Hi Ahmad, I am afraid I don’t take phone calls as I am not running a business here… but on your question, you can certainly get your answer from the Guam state board. I believe the inactive license is still available in Guam and the rule is listed above. There is an option to upgrade it to full license once you have the 150 credit hours and necessary experience verified. I believe there is no deadline based on the current rule. Regards, Stephanie

  • Janardhan says:

    Hi Stephanie,

    Thank you for your valuable suggestions.

    I have completed and CA intermediate course, I have passed CPA exams from Alaska board and now planning to get license. I have 6 years of experience in attestation, accounting and advisory but i have no contacts to get verified by CPA license holder.

    Could you please suggest me which board will accepts CA intermediate course to fulfill 150 credit hours and experience verified by a non cpa license holder.

    Thank you for your time.



  • A says:

    Hi, I am a little confused on the below. How does an Inactive license from Guam work: Can I use the designation CPA after my name? Should I mention “Inactive”. What does “These licensees cannot hold themselves out at CPA in Guam.” mean?

    Copied the relevant text from your blog above:

    For inactive license

    For those with <150 credit hours and without the required experience, they can apply for an “inactive license”.
    These licensees cannot hold themselves out at CPA in Guam. In addition, they cannot represent themselves as Guam CPA licensee.

    • Stephanie Ng says:

      Hi A, my interpretation is that you cannot call yourself a CPA in Guam, but once you are outside of Guam, it’s ok. Sounds good but you have to make sure your business cards, resume etc don’t appear within Guam jurisdiction. Regards, Stephanie

      • Rakhi says:

        Hi Stephanie

        Thanks for this platform. It is really useful. I am an Indian CA and have 120 hours credit. I have 2 questions:

        1. Can you take the transition from Guam inactive/ active CPA to other states in the US after completing 150 hours requirement?

        2. Instead of following the route above, should I start with registering with Illinois and start giving exams and meanwhile fulfill the 150 credit hours?

  • Pratiksha says:

    Within how many years, the licence for guam is to be obtained?

    • Stephanie Ng says:

      If it is the inactive license, you can apply right after the exam. For the full license, I haven’t heard of a deadline but it is best to check the latest rule with the board. For things like this they can change it in board meetings and if I miss the board minutes I wouldn’t have known. Thanks!

  • Bryan says:

    Dear Stephanie Ng,

    I am a U.S citizen majoring in Accounting. I have heard from a friend that taking the exam in Guam would be easier and with less restrictions then taking it in the U.S. I was curious if i graduate with just a 120 hrs and meet the 1 year experience requirement how many exams are needed to pass the CPA in Guam? Also is there a statue of limitations on how long each exam ( if there is multiple) must be completed or else your passed exams disappear?

    Then if I pass the exam(s) and do decide to go back to earn the additional 30hrs to make it a total of 150 total credit hrs, how would that affect my CPA? would it just make it Guam CPA if I chose to move there or would it make my CPA more accredited?

    Finally if I passed the CPA in Guam would that be able to pass for all 50 states within the U.S? Ex: each state has different CPA requirements, would passing the CPA in Guam meet each state requirements and is this considered a legit CPA in the U.S?

    Thank you,


    • Stephanie Ng says:

      Hi Bryan,
      Thanks for your note. Yes you should be able to qualify for the inactive license in Guam. You can upgrade it with the additional 30 credit hours and relevant experience.
      Before getting the full license from Guam though, you can’t be seen as equivalent to the licenses in the other states. It’s not because it’s from Guam; it’s because it is an inactive license. It is understandable otherwise everyone would game the system.

      According to the Guam rules, you cannot hold yourself as a CPA within Guam, but it’s ok in other jurisdictions. So it is up to our interpretation whether it is a “legit CPA” in the US.

      • Bryan says:


        You mentioned understandable, was that in regards to the difficulty of the exam? Also what do you mean it’s up to Guam to be equivalent in other jurisdictions? An say I pass the exam and it’s inactive an issue go back and get my 30 more credits/upper accounting courses how does it become an active? Do I just provide proofed of credentials? Or take more exams?

        • Stephanie Ng says:

          Hi Bryan, the difficulty of the exam is the same. But the option you are considering is not a full license. It is a limited, or what Guam calls an inactive license. Because of this, it is understandably not seen as equal to the (full) license in other states.

          If you work in corporate / private accounting it is likely ok. But if you work in public accounting, in which you may eventually sign audit reports, it is not ok. Hope this is clearer.

          The inactive license can be seen as a status showing you are “half-way through”. You can upgrade by getting the remaining 30 credit hours and by getting the verified experience. Then your Guam license becomes full and you won’t have problem switching to other states’ license if you need to in the future.

          • Bryan says:


            Thank you that makes sense, now up in the article it states the fees; (First-timers: $734 + $50 (initial application fee).
            Special fees: $110 per part for non-Guam resident who wants to sit for the exam in Guam.) after calculating this out it comes out to $784 for first timers and app fee and $440 for all 4 parts of the exam so added together just shy of $1300. is that the cost for the whole CPA package?

            Also if I were to take to through ya’ll, do you give the option to take it online, or do you physically have to be there to take it?

            Thank You,


          • Stephanie Ng says:

            Hi Bryan, this is an estimate. For the exact amount please double check with Guam state board. That’s the exam fees but you may want to take into account the cost of review courses, travel and accommodation and possibly visa expenses. We have a breakdown here:

            There is no option of taking it online. You must take it at an exam site run by the prometric center. They also have very strict registration rules to make sure candidates do not cheat. Regards, Stephanie

  • Janardhan P C says:


    I have question, is there any time limit to obtain CPA license.


    Janardhan P C

    • Stephanie Ng says:

      Hi Janardhan, for Guam, I dont think so, but a few other states have such time limit. It is best for you to double check with your state board. Regards, Stephanie

  • SBohara says:

    Hi Stephanie,

    I have a query of my own. If I apply for an inactive license now in Guam and later when I satisfy the other educational+experience requirements of the state (namely, the balance of 150-hours and 2 years work experience), can I change this inactive license to an active license. I’m asking this because I intend to practice later as a CPA.


  • junaid says:

    Dearest Stephanie
    I hope you will be perfectly Fine
    My name is Junaid, I currently work at UAE,I have few observations for which I require your kind assistance in resolving my below issues in selection of best state as international Candidate
     My first Question
    Is my education make me eligible to take 150 Hours credits having following Profile 
    I have Done MBA Finance & B com From Pakistan total of 16 years Education and also student of CA Finals having passed following subjecta at following stages 
    Functional English Module A
    Quantative Methods-Module A
    Economics-Module A
    Introduction To Accounting part 1- Module B
    Mercantile/business Law- Module B
    Information Technology Part 1- Module B
    Advanced Financial Accounting  Part 11-Module C
    Taxation Law- Module C
    Business Communication & Organizational Behavior- Module C
    Auditing-Module D
    Cost Accounting-Module D
    Company Law Module D
    Information Technology Part 11-Module D
    Financial Reporting Module E
    Information Technology, Audit & controls Module E
    Corporate Laws-Module E
    Advanced Taxation-Module F
    My second Question
    I have also done my CA article of 3.5 years  from Ernst & Yong Pakistan. In Pakistan Ernst & Young does not have any Partner having CPA USA, so my experienced is not signed off by CPA USA
    What will be the suitable state which recognize my this experience  at the time of granting me license.
    I also have Industry experience of more than four years as well beside Ernst & Young Experience 
    My Third Question
    Will I have to give ethics Exam after Passing CPA exam or is there any possibility that I may get waiver from few States
    Please guide me what is the best state for me as international candidate that recognize my education & experience
    I really appreciate if you help me resolving my observations
    Best Wishes for You

  • khaleel says:

    hi stephanie,
    Your website is a wealth of knowledge on CPA and you are doing a great job. Thanks for your efforts. I am a B.Com + CA from India. I got my credentials evaluated by ERES last year and was eligible to apply for Alaska. Unfortunately could not apply due to some personal issues. Now starting this year I learnt that ERES is no longer recognized by Alaska board and cant apply in Alaska any more. However it seems that I am eligible to apply in Guam. I have sent an email to them asking for clarification. Not received a reply yet. Do you know whether this credential will be accepted by Guam board.

    One more thing I am terribly confused is on the CPA Certificate and license. I work in middle east and I need the CPA Certificate for moving up my career mostly in middle east. I don’t plan to do CPA practice in US. Do I need an experience certificate attested by CPA License holder for getting the CPA Certificate or passing the exam will just suffice. I haven’t worked under CPA till now and not sure whether I will. Thanks a lot for your time and help.

  • khaleel says:

    Plus one thing. I have enough experience in Corporate Accounting in middle east under a ‘CPA Equivalent’. Can i use that for experience criteria for getting full license in Guam. Thanks

    • Stephanie Ng says:

      Hello, what qualification does your supervisor have? The term “CPA equivalent” can be different in different state. As long as your understanding is correct for Guam, it’s good. You may check with them directly. Regards, Stephanie

  • Abdallah says:

    Hi Stephanie,

    I’m an international candidate ,passed the CPA exams and i want to apply for the license. I’ve been registered under NH state to do the exams but the requirements of NH for the license are not applicalbe for me as my boss is not a CPA and cant verify my expereince, so im willing to get the license from GUAM as they are more flexible. i have the required education and experience but i want to know whether is accepted if my education is evaluated by FACS (Foreign Academic credentials services) or not? And is there any form to transfer my exam scores from NH to GUAM?
    And how do i know if my application will work in GUAM before i transfer the score.

    Thank you for your help.

    • Stephanie Ng says:

      Hi Abdallah, sounds like it works. As far as I know, Guam accepts FACS so you might want to explain your situation to the state board rep and she will tell you what to do, including which form to fill in. Am I correct that you are going for the inactive license? If so please specify that as well. The lady has been nice to my readers and she has bee trying to help as much as she can. Good luck! Stephanie

    • asfandyar says:

      FACS is acceptable at guam as i did it my self

  • maanu says:

    I have 2nd division in from Calcutta university India also I have completed my Ca. I have 6 years of auditing experience. So can i apply for cpa and how to do the credit evaluation.

  • Hamza says:

    Dear Stephanie,

    I have 2 years and 3 year MBA Finance from Pakistan. Also i have CMA (IMA). Am i eligible to appear in Guam State for CPA

  • asfandyar says:

    i have been qualified to set for the exam,, but the main problem is payment of 50$ because they (guam board) wants me to send my payments via a filled form in which i give out all the information of credit card which is very very risky,, again they say then send cashiers check or international money order which again is not provided in my country
    i have requested them that i will pay via westren union as i already paid to facs (evaluation agency) via this agency but they are not accepting.
    now what to do ??? any idea i will welcome it plz…

    • Stephanie Ng says:

      Hi Asfandyar, I understand that it may not be so in your country, but credit card payment is the norm (and is safe enough) in the US. They do provide alternative payment method so can’t really expect they create yet another method to suit your needs.

      How about debit card? I wonder if they accept it (assuming you feel it’s safer). Regards, Stephanie

  • Yousuf Abdulla says:

    Hey there, Thanks for your help to students across the globe.

    I completed my exam under the NEW HAMPSHIRE board. Having 120 credit hours, I chose to switch to GUAM to get the certificate, everything went just perfect until I was told that

    I have no auditing course in my transcripts. I am really upset, specially that I told them I can take the course now, still no use. I feel really frustrated, I passed the Audit in the CPA exam itself !

    • Stephanie Ng says:

      Hi Yousuf, that must be frustrating… why didn’t Guam let you make up for the Audit course? Does it means that you have to fulfill the education requirement before passing the exam or something like that? Maybe you can take a closer look at the rules and we can figure this out together. Stephanie

  • grace says:

    they do require for business law credit, what if i do not have? How to make up for credit?

  • PRAVEEN says:

    Hi Stephanie

    Hope this note finds you in the best of health and spirits.

    I received my Credential evaluation certificate from ERES 3 days ago and i am good to go for Guam Board of accountancy.

    I want to submit my exam application at the earliest. Please guide me what is the procedure to do so for registration?

    Further, Please let me know if the exam registration is online or in paper.

    • Stephanie Ng says:

      Hi Praveen, that’s great. You can go to Guam state board’s website and apply. The instruction is quite easy to follow.
      There is a link above. Regards, Stephanie

  • Shadi says:

    Dear Stephanie,
    Your website and efforts are truly appreciated, so honestly thanks a lot

    My question is
    I am an international candidate, I’ve passed all CPA papers with high scores and have about 4 years of Big four experience (full time employment) yet 140 credit hours and no Masters / MBA so far

    i guess my current status does not qualify me for an NH license yet qualifies me for an active Guam license


    is an active GUAM CPA license equally regarded as any other state board CPA license?? or are you aware of any party that perceives it as inferior to others??

    Many thanks again

    • Stephanie Ng says:

      Hi Shadi, I believe an active Guam license also requires 150 credit hours? Or do you mean the inactive license? The full license (from Guam or elsewhere) is considered substantial equivalent but inactive/non-reporting or other restrictive licenses are obviously not equivalent…


      • Shadi says:

        Hello again Stephanie

        Following is what I’ve quoted from the Guam’s own website from the below URL

        Q4: Is work experience required for certification/licensure?

        Option 1: Successful Guam CPA exam candidates must have at least 150 semester hours of education and one year of work experience to qualify for issuance of an active Guam CPA license;

        Option 2: successful candidates with less than 150 semester hours of education that met Guam’s educational requirements prior to sitting for and passing the CPA exam must have two years of work experience to qualify for an active Guam CPA license;

        Option 3: successful candidates that met Guam’s educational requirements prior to sitting for and passing the CPA exam but not having met Guam’s work experience requirement may qualify for issuance of an inactive Guam CPA license.

        and thus I am betting on option 2 unless there is something misunderstood from my side and that’s why I’am kindly requesting your clarification


        • Stephanie Ng says:

          Oh yes, Shadi, I think you are correct. My apologies, got confused myself 😉
          Just make sure your experience can be properly verified. Cheers, Stephanie

  • Hamza says:

    Dear Stephanie,

    Prior to filling an application. I wanted to know whether i am eligible to sit in Guam CPA. I have (2 Years) and MBA (3 Years) from Pakistan.
    what is the procedure for it.
    Can you guide me on this aspect.

    • Stephanie Ng says:

      Hi Hamza, you will have to get an evaluation report to find out whether you are qualified. This report is also required as part of the application for international candidates.

      If you want to have a general idea before getting the report, you may try contacting the Guam state board. They may or may not be able to indicate your eligibility.

      For general procedure please refer to this page:

  • Shweta says:

    I got my scores evaluated from NASBA and I qualify for Guam, Oregon and California. I do not have a SSN being Indian international candidate. My questions are
    1. Which would be the best state to apply if in future, I mainly plan to work in USA and not practice?
    2. Why?
    3. What can inactive GUAM license holders do? Also, can they hold out themselves as CPA

    My scores are more 200 credit hours

    • Stephanie Ng says:

      Hi Shweta,
      I am afraid these questions are too open for me to answer, without knowing your educational backgound and the plans in the future. You can go to my respective pages for Guam (this one), as well as the ones for Oregon and California and decide.

      For California you need a SSN to get the license, so I wouldn’t go for that. Regards, Stephanie

      • Parveen G Tolani says:

        Hi Stephanie,

        Really appreciate and thanks for resolution.

        Please clarify the below for California state.

        As SSN no. is require to take license, I read some where that you will not get official documents CPA exam passing certificate if you will not take License and it will be difficult to transfer the exam credit to other state.

        Parveen G Tolani

  • Anuraag Mehta says:

    Dear Stephine

    I have received my evaluation report from NASBA , and have qualified for Guam and Alaska Board. My question is which state is best considering the license requirements. I have not worked under CPA and would not be working in future. i have 2 years of Audit experience in BIG 4 and 1 year as Finance Manager in Private Company.

  • Aroop says:


    I am from India and passed my CPA exam under Alaska Board in 1st week of Aug, 2016.
    I appeared & cleared the CPA exam under Alaska Board. Now I intend to switch to GUAM Board for licensure.

    I had few questions :
    1. Could you please clarify the difference between active and Inactive Licenses of Guam Board? I want to acquire an “Attest” License from Guam (is Attest License same as an Active License ?)
    I am having 150+ credits and 2 years of work experience as an Auditor in Big4.

    2. And does GUAM Board accept WES Evaluations ?

    Thanks a lot for your time.

    • Parveen G Tolani says:

      Hi Stephanie,

      Request to help on below question.

      Could you please clarify the difference between active and Inactive Licenses of Guam Board?

  • Jessie says:


    I’m supposed to renew my license before June 30, 2016 this year but I have not done so because I want to renew as an active licensee for the period June 30, 2016 – June 30, 2017. Right now my worry is the latest date that I can submit my CPE report to make that happen. Can you confirm if the latest date for me to submit my CPE report for this year’s renewal is January 15, 2017? I have emailed the licensing board in Guam but it’s not particularly helpful…

    Thanks you.


    • Stephanie Ng says:

      Hi Jessie, I can’t confirm anything on Guam State Board’s behalf… what did they tell you? In any case the decision is up to the board, you know…

  • Mohan says:

    Hi Stephanie,

    I have MBA from Texas (54 credits as per transcript) and 4-year undergraduate in engineering. I have worked for 10+ years in finance. My MBA has around 6 courses (18 hours) in accounting / finance coursework (no audit, no taxation) and I can easily meet the business courses requirement. Which state would work for me? I have shortlisted Illinois and Virginia, I am looking at ND as well.


    • Stephanie Ng says:

      Hi Mohan,
      I see that you are trying to pick a state with a more flexible working experience requirements, which makes sense. The only thing is that you may need to make up for a few accounting credit hours, since these states require more than 18 hours as far as I remember.

      You may want to check out my suggestions here:

      Please note that ND has changed their rules in April 2016. They no longer accept non-CPA supervisor to verify the experience.

  • Stanley says:

    Hi Stephanie,

    I am a non US resident and have BA accounting from California ,but I consider the take the Guam CPA exam because of the flexible licensing system. Now I need to add up some units because I missed some courses for sitting the exam.

    Could you list some institutions that their courses(online) are qualified by the Guam CPA board?

    Thank you,

  • Stanley says:

    A. You need a Baccalaureate Degree or equivalent education or higher from an accredited college or university to sit for the exam.
    B. You must have completed a Baccalaureate Degree equivalent or higher to qualify for issuance of a CPA license
    C. 24 credit hours must be in upper division accounting courses, including the following courses:
    •3 credit hours in Financial Accounting
    •3 credit hours in Auditing
    •3 credit hours in Taxation
    •3 credit hours in Management or Cost Accounting
    D. 24 credit hours must be in Business, which should include the following courses:
    •6 credit hours in Economics
    •3 credit hours in Finance
    •3 credit hours in Business Law

    FYI, I missed 3 credit hours in Auditing and 3 credit hours in Business Law.
    I have one more question. Do I need to take the ethics course in order to take the exam in Guam?

  • omar says:

    i want to ask about the evaluation processes
    i graduated from the german university in cairo,2016. my major is accounting and finance. My credit hours is 162 divided as follow
    Accounting :44 ,Finance 26, Eco:20, operation: 8,Quantative and Qualitative:4,HR:8, Marketing:12, Information system: 8, Math :10, Law:4 , Business law:4, Computer science:6, and Management: 8
    1) if do not have the 150 credit hours can i apply for exam or do i need to take the rest of the hours ?
    2) during the evaluation process, i shall state the purpose of the evaluation for the exam not for licences ?

    • Stephanie Ng says:

      Hi Omar, if you have 162 credit hours, then you should have more than the required 150. But sometimes the credit hour system in your country may not be the same as that in the US. You’ll only know after getting the evaluation report.

      Yes, you should indicate it is for exam requirement when requesting the report. Good luck on a smooth process!

  • Priyanka Modi says:

    Hi Stephanie,

    I need some help for the CPA licensing requirements please.

    I am an Ohio CPA candidate and just cleared all the exams.

    I live in Boston, MA. I have a bachelors degree in accounting from India and am a Chartered Accountant from India. I hold a green card in the US and hence luckily visa is not an issue.

    Which would be the easiest state for me to apply for a CPA Licence? Ohio requires residency proof and MA requires 150 credit hours. As per my NIES evaluations, Ohio recognizes 183.5 credit hours and MA recognized only 93.5 hours, hence I had applied through Ohio.

    Now getting a Licence has become an issue and I would eventually like to practice. I would really appreciate your guidance in the matter please.

    Thank you!


  • DR says:

    Hi Stephanie,

    I’m from India and planning to write the exams in April, 2017. I recently got my credentials evaluated by WES (World Education Services) and got 155 credits. I’m planning to apply to Guam board. Could you please tell me if Guam board still accepts the academic credentials evaluated by WES because I see only NASBA and FACS mentioned as the credential evaluators on Guam’s website?

    Can you also tell me how to go about the exam application process with the Guam Board? There don’t seem to be any option to apply online nor is there an online payment option. I’ve sent an email to the board and waiting to hear from them. I’d like to know how to send the exam application across – email or postal mail and how to make the payment for this.


  • sharjeel says:

    Hi Stephanie,
    I am going to get evaluated my transcript for guam. I have done my master in accounting & finance where I do have course for “Taxation Management”. My query is if do I will have to take taxation course for guam even if I have “taxation management” in my master?


  • Nugget says:

    Hi Stephanie, thanks for all you do here. Such an amazing site you have! I already have my bachelor’s in business with an emphasis in accounting.

    I want the CPA license (and an MS in Accounting) in order to start applying for teaching jobs at the college level. I don’t want the license for doing regular accounting work. I’m burned out on the work but I like the theoretical side of the subject and want to explore teaching. So I am considering the Guam license and was wondering if the inactive license would be enough to put on job applications.

    If not, then I could go for the Guam active license and use the nasba verification. Here is the problem. Does Guam accept self-employment in tax and compilation, **prior** to taking the exams, as qualifiying experience? I have about 15 years experience with it as a self-employed individual here in the US. I am thinking to go for the Guam license and doing the NASBA verification but don’t know if self-employment counts.

    Given my goal to teach, and my prior experience as a self-employed individual, does these routes sound reasonable? Can you think of a better route?

    Thanks so much.

  • Rae says:

    Hi, I am Canadian with bachelor degree in art & science, working in Mexico.. I am looking for online course to meet with educational requirement to have a chance to write the CPA exam of GUAM.

    The reason why I am keen on Guam is due to short credit hour requirements, 24 hours.
    However, you said that these hours must be obtained in upper division .. so I am wonder I should study in 4 year university, instead of community college..

    The academic institution must be within the US ? What If I am take in Mexico ?
    I don’t mind to enroll into institution either in the US or Mexico.

    Thanks for your response in advance

  • Komal Kabra says:


    I have been trying to reach over this contact number:808-586-2696 but I am routed to voice mail.
    I want guidance on license application requirements.I have applied for my CPA from Montana Board and cleared all examination.My employer is not in signing capacity for Montana Board to certify me experience.I want to apply for license from Guam so that my employer can certify my experience.
    Request you to help me with license application.
    It would be great if I can reach someone over call.Can you let me know which phone number should I reach out to?

  • Rayne says:


    Currently, I am taking online classes at Capella University to get my Bachelors Degree.
    My goal is to get CPA License on Guam (I live here) . Once I get my BS I have 180 quarter credits.
    I was just told that 180 QUARTER credits are equivalent to 120 SEMESTER credits.
    In order for me to qualify to take CPA exam, do I need to take 30 more semester credits or I could just take CPA exam on Guam because I have my Bachelors Degree? If I need more semester credit, do I need to go for MBA in Capella University?

    Waiting for an advise.

    Thank you

  • Rayne says:

    Also, what is the difference between active and inactive CPA license?

    thank you

  • IJAZ AHMAD says:

    Hope you are doing well,

    I am international candidate and eligible for CPA exams, and want to appear in CPA exams at the end of this year, need your support for getting the approved accommodation.

    Need your support

    How I can get approved accommodation in GUAM for appear CPA exams.

    Waiting your favorable reply.

    Kindly advice.

    Kind Regards,
    Ijaz Ahmad

  • SANJAY says:

    Hi Stephanie,

    I recently heard that a normal BCOM degree from India is only required to sit for CPA exam under Guam state board of accountancy.Is there any truth behind it?

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