State CPA CPE Licensing Requirements


Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted: Accepted
Renewal Date: 6/30 annually
Reporting Period: 1/1 to 12/31 triennially
Required Hours: 120-hour, three-year floating requirement, minimum of 20 hours per year
Ethics Required: 6 hours of ethics over the 3-year renewal period. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years.
Subject Rqmts: At least thirty (30) hours of CPE in accounting and auditing subjects.
Credit Limits:
  • Self-study must be interactive.
  • Whole hours only are accepted.
  • Personal Development subjects (Communications, Personal Development and Personnel/HR) are limited to 30 hours over the 3-year renewal period.
Other Policies:

Home State Exemption:
A non-resident licensee seeking renewal of a license in Guam shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate, or license, in the state in which the licensee's principal office is located. This is the case regardless of whether the other state is considered to be substantially equivalent to Guam.

However, if a non-resident licensee's principal office state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a license in Guam.

Contact Info: Guam Board of Accountancy
335 S. Marine Corps Drive
Suite 101
Tamuning, GU 96913
Phone: 671-647-0813
Fax: 671-647-0816
Web address:

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