Get $500 off the Wiley CPAexcel Platinum Course!
Guam 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.
Note: international candidates may need to make up for the taxation course. For ways to get this done, check out this link.
For active license
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
Ethics Exam / Courses
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.
CPE is required for both active and inactive license. Click here for recommended CPA CPE courses
335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913
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.
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
Please log in again. The login page will open in a new window. After logging in you can close it and return to this page.