GUCPA Requirements 2026Updated July 27, 2026
Guam CPA Requirements
Everything you need to become a CPA in Guam
150
Credit Hours
1
Year Experience
$225
License Fee
40
CPE Hours/Year
Key Facts
- ✓No SSN required — popular choice for international candidates
- ✓120 credits to sit for the CPA exam
- ✓150 credit hours plus 1 year (2,000 hours) of experience required for an active license
- ✓30-month CPA exam score validity window
- ✓Candidates who meet education but not experience requirements receive an Inactive license
- ✓No ethics exam required
International Candidates: Guam does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include 24 semester hours in accounting courses
- •Must include 24 semester hours in business courses
- •150 semester hours and 1 year (2,000 hours) of experience required for an active license
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with 24 accounting + 24 business credits, unless you hold an accounting major from an AACSB-accredited program
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit24
These figures depend on your degree
A baccalaureate or higher with a major in accounting from a program with AACSB accounting accreditation carries no separate hours requirement. The 24 and 24 apply to the business-major and general routes.
Minimum Age18 years
Residency RequiredNo
SSN RequiredNo
Licensing & CPE
Initial License Fee$225
Renewal Fee$100
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredNo
Guam State Board of Accountancy
Guam Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Guam State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
Guam CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Not Required
Ethics CPE
Initial License Fee
$225
Renewal Fee
$100 every 1 year
Frequently Asked Questions
No, Guam does not require a Social Security Number, making it one of the most popular jurisdictions for international CPA candidates.
Related Resources
Planning your CPA journey in Guam? These guides can help.
CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data
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