territory eligibility guide
Guam CPA exam requirements
Guam requires Eligibility depends on Guam's degree/accreditation route or its 18-month student provision for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- Eligibility depends on Guam's degree/accreditation route or its 18-month student provision
- Degree rule
- bachelor's degree or higher
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's degree or higher
- Minimum education to sit: Eligibility depends on Guam's degree/accreditation route or its 18-month student provision
- Accounting coursework: 24 semester hours
- Business coursework: Not confirmed in the current official sources
- Accreditation: Guam provides multiple qualifying degree and accreditation routes.
Qualifying education pathways
- AACSB accounting degree: Bachelor's degree or higher with an accounting major from an AACSB accounting-accredited program.
- Accredited business degree: Bachelor's degree or higher in business from an AACSB- or ACBSP-accredited program plus 24 accounting hours.
- General degree route: U.S. bachelor's degree or equivalent plus 24 accounting and 24 business hours.
- 18-month student provision: Eligible upper-division or accepted advanced-degree students who can finish the education requirements within 18 months of the first exam section.
The 24-hour accounting requirement applies to the general business-degree route. Candidates using another Guam degree or accreditation route should follow the official decision tree.
Personal eligibility rules
- Minimum age: 18
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
Published exam fees
- Education evaluation application: $136.00 Charged once for a first-time candidate.
- Exam section application: $116.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: Yes, subject to the conditions below
- Sit before the degree is awarded: Yes, subject to the conditions below
- Completion window: 18 months
- Final transcript deadline: Complete the education requirements within 18 months after the first exam section
A qualifying upper-division undergraduate or accepted advanced-degree student may use Guam's Certificate of Enrollment route.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credentials Service, Inc. (FACS)
- Educational Records Evaluation Service (ERES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Use the issued NTS expiration date.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Not confirmed in the current official sources
- Alternative pathway: verified current requirements
Published licensure pathways
- Baccalaureate degree and 150 semester hours with the required coursework plus qualifying experience.
Guam's 150-hour licensure rule became effective before the research period and is distinct from the sitting threshold.
Official sources used
- Guam CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Public Law 27-26 — Guam Legislature (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.