Minimum Degree: Baccalaureate degree
Unit Requirements: 150 semester hours Additional Requirements: 24 semester units in upper division accounting courses, including 3 hours in each of the following: Auditing, Financial Accounting, Taxation, and Management or Cost Accounting. AND 36 semester units in Business courses, including 6 hours in Economics, 3 hours in Finance, and 3 hours in Business Law.
Citizenship: If not a citizen must submit a statemet of intention to become a citizen.
Minimum Age: None
Additional Requirements: In state residency not required.
Guam State Board Contacts
Guam State Board of Public Accountancy
Secretary of the State
335 S. Marine Corps Drive, Suite 101
Tamuning, GU 96913
Guam CPA Exam Fees
Initial Application Fee per Section: $50.00
AUD - $208.40
FAR - $208.40
BEC - $208.40
REG - $208.40