GUCPA Requirements 2026Updated March 2, 2026
Guam CPA Requirements
Everything you need to become a CPA in Guam
150
Credit Hours
2
Years Experience
$200
License Fee
80
CPE Hours/Year
Key Facts
- ✓No SSN required — popular choice for international candidates
- ✓120 credits to sit for the CPA exam
- ✓150 credit hours required for licensure (or 120 + 2 years experience)
- ✓30-month CPA exam score validity window
- ✓1-2 years of supervised experience depending on credit hours
- ✓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
- •2 years experience required without 150 hours; 1 year with 150 hours
Experience Requirements
Total Experience24 months (2 years)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with 24 accounting + 24 business credits
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit24
Minimum Age18 years
Residency RequiredNo
SSN RequiredNo
Licensing & CPE
Initial License Fee$200
Renewal Fee$100
Renewal Period1 year
CPE Hours Required80 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: 2026-03-02.
Guam CPE & License Renewal
80
CPE Hours Per Period
1 Year
Renewal Cycle
~80
Hours Per Year
Not Required
Ethics CPE
Initial License Fee
$200
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
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