Guam CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Guam. See the charts below for these requirements.

 

Education Requirements for CPA Examination

Degree

Baccalaureate degree or higher from a regionally accredited university.

Accounting Coursework

24 semester hours in upper division accounting courses to include financial accounting, auditing, taxation, and management/cost accounting.

Business Coursework

24 semester hours in business related subjects to include 6 semester hours in economics, 3 semester hours in finance, and 3 semester hours in business law.

Total Credit Hours

120 semester hours

 

Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Must have completed the degree requirement and the accounting and business course requirements.

Application Documents

Application documents found on board website.

 

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Guam. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

 

Education Requirements for CPA Licensure

Ethics Coursework

Not required

Total Credit Hours

150 semester hours

 

Experience Requirements for Licensure

Minimum Work Experience

At least one-year of full-time accounting experience.

 

Additional information can be found on the Guam Board of Accountancy website.

 

Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. 

 

12/2018

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