Guam CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • 24 credit hours must be in upper division accounting courses and
  • 24 credit hours must be in Business

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? No

Age Requirements

Age Minimum: None

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Guam CPA Exam Requirements exam fees

Initial Application Fee: $25
Audit: $193.45
Financial: $193.45
Regulation: $173.60
Business: $173.60
Total: $759.10

Special Fees: Computer Testing Center Surcharge $140.00/part

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Guam CPA Exam Requirements state board contacts

Guam State Board
335 So. Marine Corps Drive
Suite 101
Tamuning, GU 96913

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

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Guam CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Guam, follow these steps: Before applying for the exam, evaluate your current credentials. You will need to meet one of the following four conditions:

    Earned a graduate degree in Accounting from a Level Three accredited institution as determined by an accrediting agency recognized by the Board, or

    Earned a graduate degree from a Level Two accredited business school or college of business with 24 hours in Accounting* at the upper division or graduate level, or

    Earned a bachelor's degree from a Level Two accredited business school or college of business with 24 hours in Accounting* at the upper division or graduate level, and 36 hours in other business-related** or Accounting courses, or

    Earned a bachelor's degree, or higher, from a Level One accredited institution with 24 hours of Accounting* at the upper-division or graduate level, and 36 hours in other business** or Accounting courses.

    *Accounting includes coverage of, but not necessarily separate courses in, financial accounting, auditing, taxation and management accounting.

    **Business courses shall include 6 hours in economics, 3 hours in each business law and finance, and can include accounting courses above the elementary level beyond those included to meet the 24 hour Accounting requirement.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the Guam Board of Accountancy using the link provided in the Becker website. The application fee will be $50. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to the Guam Board of Accountancy for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, the State Board will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a payment coupon for exam fees of $734.10 which must be paid within ninety days. There is also a Guam Computer Testing Center Fee of $110 per section. Once fees are paid, you will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at You can take the exam at any Prometric location that is convenient to you. There is a Guam Computer Testing Fee of $110 per section.