Guam CPA Exam Requirements

Education Requirements
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.

Residency Requirements
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
E-mail: guamboa@guamboa.org
Phone: 671-647-0813
Fax: 671-647-0816

Guam CPA Exam Fees
Initial Application Fee per Section: $50.00

   Examination Fees
   AUD - $208.40
   FAR - $208.40
   BEC - $208.40
   REG - $208.40