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Guam CPA CPE Requirements

Know Your Requirement

Guam CPA CPE Requirements Overview

CPE Requirements120 hours every 3 years, 20 hours per year.
License Renewal PeriodJune 30, annually.
CPE Reporting CycleJanuary 1 – December 31 over a three-year rolling period.
Ethics RequirementGuam (GU) CPA has to earn at least 6 hours in a qualifying ethics course every three years. Click here to view our Ethics course.
Carry over creditsNo, Guam CPA cannot carry over excess CPE credits in the next reporting cycle.
Subject Area Restriction
  • Minimum 30 hours in Accounting & Auditing. 
  • Maximum 30 hours in Personal Development Subject.

Need guidance with compliance requirements?

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Simplifying Regulations for 2025

Guam CPE RequirementGuam CPAs are required to complete 120 hours of CPE every three years, a minimum of 20 every year.
Initial CPE HoursComplete 120 hours every three years, with at least 20 hours yearly.
Ethics RequirementSix (6) hours in every reporting cycle. View more
Content Requirement
  • At least 30 hours in Accounting & Auditing
  • Maximum of 30 hours in personal development courses.
Subject Areas Guam Board recognizes and accepts CPE courses that fall under NASBA-approved fields of study.
Learning ModesAll CPE can be completed through self-study, provided the courses are from approved providers.
Eligible Learning ActivitiesEligible learning modes include Group Internet Based, Nano Learning, University/college courses, Instruction, lecture, or leading discussions and more.
CPE DeadlineCPE credits must be completed by December 31 over a three-year rolling period.
Fast Track CPEOur Fast Track Guam CPE packages are expertly curated bundles meeting Guam CPAs' continuing education requirements. Save significant time selecting individual courses by choosing our comprehensive packages that cover all your CPE needs. View more
ReportingCPE credits must be reported from 1/1 to 12/31 over a three-year rolling period.
License RenewalRenew your CPA license biennially by June 30 annually. If not renewed by this date, a penalty fee of $75 will be applicable.
Carry ForwardGuam does not allow credit carryovers.
Record RetentionMaintain records of completed CPE credits for 5 years as they may be subject to audit by the state board.
Renewal FeesThe renewal fee for Guam CPAs is $100.

Do MYCPE ONE Courses Qualify for CPE in the State of Guam? - YES!

Guam accepts continuing education courses from NASBA sponsors, and MYCPE ONE is a registered sponsor and specializes in various learning formats, including -  

  • Group Internet Based Live Webinars   
  • QAS Self-Study - Self-Paced Courses  
  • Group Live  
  • Nano Learning

You can verify our NASBA sponsorship under MYCPE ONE on the NASBA Registry. For convenient access to our courses, Click here to explore the MYCPE ONE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the most extensive online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for the Guam Board of Accountancy

Guam Board of Accountancy
335 S. Marine Corps Drive 
Suite 101 
Tamuning, GU 96913 
Phone: 671-647-0813 
Fax: 671-647-0816 
Email: execdir@guamboa.org
Website: Guam Board of Accountancy

Disclaimer: We regularly update our website to ensure the information regarding Guam's CPE requirements is current and accurate. However, for your complete understanding and to ensure compliance, we strongly advise you to visit the official state requirement page for the most up-to-date and definitive information.

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Guam CPA CPE Compliance

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Frequently Asked Questions

Guam CPAs must complete 120 hours of CPE every three years, with a minimum of 20 hours required each year.

Newly licensed CPAs must complete 120 hours over three years, with at least 20 hours required annually.

Guam (GU) CPA has to earn at least 6 hours of ethics over the 3-year renewal period. Click here to view MYCPE ONE ethics course.

At least 30 hours must be in accounting and auditing subjects, and a maximum of 30 hours can be spent on personal development topics.

The Guam Board recognizes and accepts CPE courses that fall under NASBA-approved fields of study.

Yes, all CPE hours can be completed through self-study, provided the courses are from approved providers.

Eligible activities include Group Internet-based, Nano learning, University/college courses, Instruction, lectures, or leading discussions and more.

CPE credits must be completed by December 31 over a three-year rolling period.

Fast Track Guam CPE packages are curated bundles that meet Guam CPAs' continuing education requirements. These packages save time by covering all required CPE hours.

The reporting period runs from January 1 to December 31 over a three-year rolling cycle.

CPAs must renew their licenses biennially by June 30. If not renewed by this date, a $75 penalty applies.

No, Guam CPAs cannot carry forward CPE credits to the next reporting cycle.

Guam CPAs must retain CPE records for five years, as they may be subject to state board audits.

The renewal fee for Guam CPAs is $100.

Here is a link to the state board website, where you can access FAQs on CPE requirements and Regulations for Guam CPA.  

Yes, the Guam Board of Public Accountancy accepts courses from NASBA providers. MYCPE ONE is a NASBA-approved provider (143597), so our courses align with Guam CPE regulations. You can refer to the "QUALIFIES FOR" section on each course page to check eligibility.

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