Guam CPA Exam requirements · 2026 guide
Guam CPA Exam
requirements, made clear.
From “Can I apply?” to “How do I get licensed?”
See the steps, dates and decisions in one place.
Official sources linked below
Your questions, answered
Can a Guam candidate apply for the US CPA Exam?
Yes. Guam is a US CPA Exam jurisdiction. Apply through NASBA’s CPA Examination Services under Guam’s eligibility rules. You must be at least 18 and of good moral character; Guam residency and a US Social Security Number are not required for the exam application.
Match your education to one of these paths
Accounting major
Bachelor’s or higher; accounting program accredited by AACSB.
Business major
Bachelor’s or higher; business program accredited by AACSB or ACBSP; 24 accounting semester hours beyond principles.
Other accredited degree
US bachelor’s or equivalent; 24 accounting semester hours beyond principles plus 24 business hours.
For paths 2 and 3, accounting must cover financial reporting, auditing, taxation, and managerial or cost accounting. Path 3’s business block includes 6 economics, 3 finance and 3 business law semester hours.
Still finishing your education?
Certain upper-division undergraduates and accepted graduate students may qualify if they can finish the education requirements within 18 months of their first sitting. CPAES must receive a Certificate of Enrollment directly. This is conditional eligibility, not permission to leave the degree unfinished.
Your questions, answered
When can I apply and take the exam?
Applications have no annual deadline. Apply when your documents are ready. Testing depends on your NTS, the section’s testing window and an available Prometric appointment.
- 1
Create your account
Enroll in the NASBA CPA Portal and select Guam.
- 2
Get eligibility approved
Submit the evaluation application, fee and required records. Allow about 2-4 weeks after the file is complete.
- 3
Apply for a section
Choose one section per application. Obtain its Notice to Schedule (NTS).
- 4
Book with Prometric
For a Guam seat, pay the surcharge first and wait at least 24 hours before scheduling.
Open the NASBA CPA Portal to start an application or check your candidate record.
Your 2026 testing calendar
Application dates and testing dates are different.
A testing window does not guarantee a seat. Use the expiration date printed on your NTS; NASBA advises buying only a section you can take within six months. Score-release dates are targets and may change. See the full 2026 score calendar.
Sources: NASBA: applications, NTS and score transfers · NASBA: Guam exam eligibility and fees · AICPA: testing and score-release dates · NASBA: testing in Guam
Your questions, answered
Where should I take the test?
Choose the authorized Prometric location that works for your travel and schedule. Your application jurisdiction and your physical test center can be different.
Taking it in Guam
Use the Guam Computer Testing Center listed in Prometric’s CPA locator. Check the current address and appointment availability before arranging travel.
- Receive your NTS.
- Check available Guam appointments.
- Pay the Guam surcharge for each section.
- Wait at least 24 hours, then schedule.
Applying through Guam, testing elsewhere
You can test at an eligible US Prometric location. Authorized international locations have separate eligibility and fee rules.
The reverse also works: candidates approved by another US jurisdiction can take the exam in Guam.
Sources: NASBA: applications, NTS and score transfers · NASBA: testing in Guam
Your questions, answered
Can I use credits from another US state?
First, identify what you mean by credits. College coursework, passed exam sections and a CPA license follow three different processes.
College credits
Courses can come from accredited schools in other US states. Guam evaluates the degree, subjects and hours; another board’s approval does not replace Guam’s review. Foreign study needs a Guam-specific evaluation.
Passed exam sections
Scores earned under another US jurisdiction can be considered for Guam credit if they meet Guam’s applicable rules. Request an official score transfer from NASBA, when available, or the original board. Acceptance is not automatic.
An existing CPA license
An out-of-state license follows reciprocity or practice-privilege rules. Establishing your principal business in Guam differs from serving Guam clients from another state. A score transfer alone does not grant practice rights.
Your Guam exam-credit clock
The current NASBA rule starts the rolling period on the score-release date. Pass all four sections while the credits remain valid. A jurisdiction transfer does not automatically restart this clock.
How do I move my exam scores to or from Guam?
- Confirm the receiving board’s eligibility and credit-expiration rules.
- Request official scores through NASBA’s Candidate Score Transfer service if the sending jurisdiction is supported; otherwise ask that board.
- Have the receiving board confirm accepted credits. If changing jurisdictions before finishing, expect another education evaluation and document review.
You can only be an exam candidate of one jurisdiction at a time. Coursework approved for one jurisdiction, including a foreign evaluation, may need a new review for another.
The compiled Guam regulations still contain an older 18-month exam rule. The 30-month figure above follows the current NASBA Guam exam page. Check individual expirations in your CPA Portal.
Sources: NASBA: Guam exam eligibility and fees · NASBA: applications, NTS and score transfers · Guam regulations: transfers, experience and practice rights
Your questions, answered
What do I submit to apply?
Start with official education records, then add the documents that match your situation. Your file is complete only after CPAES receives the application, fees and every required item.
| Document | Who needs it? | How it reaches CPAES |
|---|---|---|
| Official transcripts | Every applicant | Each school sends its official record directly to CPAES. Completed degrees must appear on the transcript. |
| Foreign education evaluation | Education outside the US | NIES, FACS or ERES sends the evaluation and foreign transcripts directly to CPAES. Request a Guam-specific report. |
| Certificate of Enrollment | Applying before finishing education | Have the required certificate sent directly to CPAES; planned foreign coursework must also appear in the evaluation. |
| Accommodation request | If you need testing accommodations | Submit the request to CPAES using its current form and instructions. |
Add applicable Guam or international testing surcharges, foreign evaluation and travel costs. Recheck amounts before paying.
Each section requires its own application. This is not an all-in cost estimate.
What do I bring on exam day?
Bring your valid NTS and the identification required by the current NASBA Candidate Guide and your appointment confirmation. Your identification must match the name on your NTS. Check the official ID rules before travel, especially for international testing; transcripts belong in the application file.
Read the exam-day checklistSources: NASBA: Guam exam eligibility and fees · NASBA: applications, NTS and score transfers
Your questions, answered
How do I get my license after passing?
Passing the exam is one milestone. To become licensed in Guam, complete the education and applicable experience requirements, then apply to the Guam Board of Accountancy.
- 1
Pass all four sections
Pass AUD, FAR and REG, plus one of BAR, ISC or TCP. Arrange official results for Guam if you examined through another jurisdiction.
- 2150semester hours
Finish licensing education
Complete 150 semester hours including a bachelor’s or higher degree and the required accounting and business content. Exam eligibility alone does not satisfy this step.
- 3
Document qualifying experience
Guam defines one year as at least 2,000 hours over 1-3 years, earned within the five years before applying and verified by an active CPA. Ask the Board which experience requirement applies to your original exam and education history.
- 4
Apply to the Guam Board
Request the current certificate and license application packet. Prepare education and exam records, experience verification, moral-character references and the required fee. The Board reviews and issues the credential.
What else belongs in my licensing plan?
The licensing education notice specifies accounting and business concentrations plus research and analysis, communications, and ethics coverage. A 150-hour total by itself is insufficient. Ethics coursework is a separate issue from an ethics examination; confirm the current application instructions with the Board.
Attest services have additional experience conditions, including 1,000 hours of direct attest experience. Public-practice and industry, government or academic experience have different supervision rules. Confirm your verifier qualifies before relying on the experience.
Ask for the active license appropriate to your intended work. An inactive credential does not authorize public practice. Once licensed, plan for renewal and continuing education.
Use the NASBA: Guam Board contact directory or call +1 671-647-0813. The Board website was unavailable during this review, so confirm current forms, submission method, license fees and any case-specific requirements directly.
Sources: Guam Board: 150-hour licensing requirements · Guam regulations: transfers, experience and practice rights · NASBA: Guam Board contact directory
Career context
What does the Guam accounting job market look like?
The latest reviewed official estimate counts 610 accountants and auditors employed in Guam in May 2025. It covers the whole occupation, including people without a CPA license.
Accountants and auditors
May 2025 estimate
Half earn above, half below
All accountants and auditors
This dataset does not count
current job vacancies
These are employment snapshots, not new hires or CPA-only jobs. BLS combines overlapping survey samples, which limits comparisons over time. The differences do not establish a CPA shortage or a hiring-growth rate.
View the data table and methodology
| Survey | Employed | Mean annual wage | Source |
|---|---|---|---|
| May 2023 | 480 | $48,960 | BLS: Guam employment, May 2023 |
| May 2024 | 500 | $51,130 | Guam BLS: employment and wages, May 2024 |
| May 2025 | 610 | $55,510 | Guam BLS: employment and wages, May 2025 |
Wages are in nominal US dollars, across experience levels and credentials. Mean is the average; the headline median is the midpoint. Neither is a promised CPA starting salary. The 2025 employment estimate has a 7.2% relative standard error. BLS: how to interpret OEWS estimates.
Compare current employer listings for “CPA required,” “CPA preferred” and “CPA eligible.” Those describe different opportunities. We have not verified a complete, deduplicated count of current Guam CPA vacancies.
Sources: BLS: Guam employment, May 2023 · Guam BLS: employment and wages, May 2024 · Guam BLS: employment and wages, May 2025 · BLS: how to interpret OEWS estimates
A few more questions, answered.
Do I need to live in Guam to apply through Guam?
No. Guam lists no residency or SSN requirement for the CPA Exam application. You still need to meet its education and other eligibility requirements.
Is there a separate Guam version of the CPA Exam?
No. Candidates take the Uniform CPA Examination. The jurisdiction handles eligibility and licensing; the test location is where you sit.
Can I apply through another state and test in Guam?
Yes, if that jurisdiction finds you eligible. Obtain your NTS, check Guam availability, pay the Guam administration surcharge and wait at least 24 hours before scheduling.
Sources: NASBA: testing in Guam
Does transferring my scores restart their expiration clock?
Do not assume that it does. Guam must accept the credits under its applicable rules. Confirm the accepted sections and their expiration dates before changing jurisdictions.
Sources: Guam regulations: transfers, experience and practice rights
Are the 610 accounting jobs open CPA vacancies?
No. This is a May 2025 employment estimate for accountants and auditors, not a count of current vacancies, CPA license holders or postings requiring a CPA.