State CPE Licensing Requirements

Guam CPE

Please note: The CPE Information provided in this section relates to CPAs only.
[Return to state selection]
 
 
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/
 

© 2016 MasterCPE LLC
7683 SE 27th St., #216
Mercer Island, WA 98040
    

MasterCPE

Continuing Education for Smart Professionals