CPA Exam Requirements

Option 1: 1 year experience in public accounting, government, or industry, Option 2: 2 years experience in public accounting, government, or industry

Age No Limit
Education Bachelor's degree of 120 hours is required to sit for the exam 24 semester hours in upper division accounting courses 24 semester hours in business courses
Citizenship No
Residency No

CPA Exam Fees

Application and Testing Fees

Application Fee $25
CPA AUD $193.45
CPA BEC $173.60
CPA FAR $193.45
CPA REG $173.60
Total $759.10

CPA Licensure Requirements

Option 1: Bachelor's Degree of 150 semester hours, Option 2: Bachelor's Degree less than 150 semester hours

Other Resources

State Board Contacts

Guam Board of Accountancy
335 S. Marine Corps Drive
Suite 101
Tamuning, GU