Check Your State Board CPA Licensing Requirements
Guam CPA CPE
Please note: The CPE Information provided in this section relates to CPAs only.
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1/1 to 12/31 triennially
120-hour, three-year floating requirement, minimum of 20 hours per year
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.
At least thirty (30) hours of CPE in accounting and auditing subjects.
- 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.
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.
Guam Board of Accountancy
335 S. Marine Corps Drive
Tamuning, GU 96913