Guam

Guam Board of Accountancy
www.guamboa.org

150 semester hours (effective for licensure applications received on or after December 16, 2021), including a baccalaureate degree or higher. Three qualifying options exist: (1) a bachelor's degree with an AACSB-accredited accounting major, (2) a bachelor's in business (AACSB/ACBSP-accredited) plus 24 semester hours of accounting coursework, or (3) any accredited U.S. bachelor's degree plus 24 semester hours of accounting and 24 semester hours of business coursework (6 hours economics, 3 hours finance, 3 hours business law). CARE did not find a stated credit-hour threshold to merely sit for the Exam that is lower than the 150-hour licensure figure.

For candidates on the 150-semester-hour pathway: at least 1 year (minimum 2,000 hours) of qualifying experience, completed over 1-3 years, obtained within the 5 years before application, under the supervision of a licensed CPA (or one with comparable authority elsewhere). For candidates who were Guam Exam candidates from May 2000 or earlier: at least 2 years (minimum 4,000 hours), over 2-5 years. Candidates seeking attest authority need at least 1,000 hours of directly supervised attest experience.

Not confirmed in this research pass — no ethics exam/course requirement was found on the NASBA-hosted Guam pages reviewed; confirm directly with the Board.

Not yet confirmed by CARE for this jurisdiction — check with the board.

Guam's own board website (guamboa.org) had an expired SSL certificate as of this review and could not be loaded directly; the figures above come from NASBA's official Guam exam/licensing pages and a NASBA 'Guam Experience Requirements' reference sheet (nasba.org/app/uploads/2018/03/GUAM-EXPERIENCE-REQUIREMENTS.pdf), not a page CARE could load on guamboa.org itself. Confirm current details with the Board (335 S. Marine Corps Drive, Suite 101, Tamuning, GU 96913; 671-647-0813) given that access limitation.

https://nasba.org/exams/cpaexam/guam/ — accessed 2026-09-30