Guam CPA Exam eligibility and application requirements

Check Guam exam eligibility first

This guide uses the Guam NASBA page only to answer exam eligibility and application questions. It does not carry separate later licensure standards into the sitting threshold, and it does not decide experience, certification, ethics, license issuance, or renewal. A candidate should evaluate the Guam exam path on its own terms, then review later licensing goals separately.

Match your education to the exam threshold

Guam lists three completed-education paths. The first is a baccalaureate degree or higher with an accounting major from a school whose accounting program has AACSB accreditation. The second is a baccalaureate degree or higher with a business major from an AACSB- or ACBSP-accredited business program, including 24 semester hours of accounting beyond principles with coverage of financial reporting, auditing, taxation, and managerial or cost accounting.

The third path is a U.S. baccalaureate degree or equivalent from an accredited school with 24 semester hours of accounting beyond principles in the same four subject areas, plus 24 semester hours of business. NASBA specifies that the business block includes six semester hours of economics, three of finance, and three of business law. A separate conditional route may apply to an upper-division undergraduate or an accepted advanced-degree student who can complete the education rules within 18 months after first sitting and has a Certificate of Enrollment sent directly to CPAES.

Resolve residency, identity, and international education

Guam currently states that there is no residency requirement for the CPA Exam application. The applicant does not have to establish Guam residence merely to seek exam eligibility under this jurisdiction. That fact should not be confused with where the candidate plans to practice or what may be required for a later Guam license.

Guam also currently states that an SSN is not required for the CPA Exam application. The page should not expand that exam fact into a promise about identification, employment, taxation, or certification. It answers only the application field described by the current NASBA jurisdiction instructions.

For education outside the United States, Guam currently accepts evaluations from NIES, FACS, or ERES. The report must include degree equivalency, credential analysis, course-by-course detail, and credit analysis, and the original evaluation must be delivered directly to CPAES. A candidate using the 18-month education path must also ensure planned international coursework appears in the evaluation report.

Collect every application material before submitting

The baseline Guam package includes an official transcript from every school listed on the application. The institution must send the transcript directly to CPAES, the degree must be posted when education is complete, and photocopies are not accepted. A Certificate of Enrollment is added when the candidate uses the in-progress education path. An international evaluation with foreign transcripts and an accommodations request are added when applicable.

Treat the materials as branches, not as one universal checklist. A completed domestic-degree applicant may not need the enrollment certificate or international evaluation, while an in-progress or international applicant may need both specialized records. The application becomes processable only when the form, fees, and every required branch-specific document have reached CPAES, so classify your education path before submitting.

Use the two-stage CPA Portal application sequence

Begin with the NASBA Okta account and CPA Portal enrollment. A new candidate selects New Candidate, verifies the enrollment, and submits the Eligibility Evaluation Application. CPAES then reviews the chosen education path, transcript package, and any enrollment or international-evaluation material against Guam exam rules.

Only after an eligible decision does the Guam candidate submit an Exam Section Application. NASBA allows one section per section application and only one NTS for a particular section. A candidate may file more than one section application, but that does not make every section a good immediate purchase.

NASBA advises applying for a section only when the candidate is ready to take it within the next six months. This matters because an NTS is time-limited and application or exam payments generally are not refundable. Use eligibility as the permission gate and current practice results as the timing check before selecting the section.

Read current exam fees and timing together

As reviewed on August 15, 2026, NASBA lists a $136 education evaluation application fee for Guam. After eligibility, the page lists a $268.59 exam section fee and a separate $116 exam application fee. The NASBA FAQ also warns that candidates testing in Guam may face an additional administration fee, so the listed application line items should not be treated as a universal all-in total.

NASBA says to allow two to four weeks from the file-completion date for processing. File completion requires the application, fees, and all required supporting material. An in-progress candidate waiting on a Certificate of Enrollment or an international applicant waiting on an evaluation has not reached that point merely by finishing the online form.

The fee panel is dated because official amounts can change. Reopen the Guam NASBA page and any linked Guam surcharge information before payment. This guide does not estimate later license costs, education expenses, international evaluation charges, travel, retakes, or rescheduling. It keeps the initial evaluation and exam-section application stages visible so the candidate knows which official amount belongs to which decision.