Guam CPA CPE

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:	http://www.guamboa.org/

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