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Certified Public Accountant (CPA) is a designation given by the American Institute of Certified Public Accountants (AICPA) to individuals that pass the Uniform CPA Examination and meet the education and experience requirements. The CPA designation helps enforce professional standards in the accounting industry. CPA (Certified Public Accountant) is the highest accounting credential in the United States. CPA ensures global recognition for accounting & finance professionals.

The Board of Accountancy provides assurance to the public that the CPA profession in Guam operates at the highest level of professional competence through, verification of education and experience credentials. 


CPE Requirements
120 hours every 3 years, 20 hours per year
License Renewal Period
June 30th, annually
CPE Reporting Cycle
1/1 - 12/31 over a three-year rolling period
Ethics Requirement
Guam (GU) CPA has to earn at least 6 hours in a qualifying ethics course every three years.
Carry over credits
No, Guam CPA cannot carry over excess CPE credits in the next reporting cycle
Subject Area Restriction
Personal Development subjects (Communications, Personal Development and Personnel/HR) are limited to 30 hours over the 3-year renewal period.

Guam CPA requires 120 hours of CPE to be completed every reporting cycle, From January 1 to December 31, and must be reported to the Board by December 31st of every year as part of the renewal process.

Click for Further Reference on CPE Regulations for Guam CPA.

All licensed CPAs in Guam must complete 120 hours of approved continuing education over a three-year rolling period, a minimum of 20 hours per year. Many of our programs in Live and Self-Study are approved for continuing education for Guam CPA.

CLICK HERE for myCPE Packages for Guam CPAs that would meet all of your annual continuing education requirements in one go.

Guam (GU) CPA has to earn at least 6 hours of ethics over the 3-year renewal period. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years. Regulatory AICPA Ethics, Circular 230 Ethics, Behavioral/Business Ethics, and Other State Ethics all subject areas are approved for qualifying as ethics as long as it meets NASBA standards. At myCPE, we provide Ethics courses to all Guam (GU) CPAs as a part of our membership initiative.

The Guam (GU) CPA license renewal period ends on June 30th annually.

A reporting cycle for Guam (GU) CPA is a three-year rolling period from January 1 to December 31.

Guam State Board of Accountancy does not specify any subject areas for the study! It says that subject area must contribute directly to the professional competence of a person. And hence all the program approved for NASBA fields of study on myCPE shall be eligible for CPE Credits for Guam CPAs. Click Here for further reference on the state board website.

There is a minimum CPE requirement of Thirty (30) credit hours in accounting and/or auditing for Guam (GU) CPA.

You should choose myCPE Packages for Guam Certified Public Accountants (CPA) Professionals for the following reasons:

  • Customized packages as per the CPE requirement
  • 6 hours of Ethics learning requirements are completed
  • Most of the learning is from technical subject areas

Our CPE Package for Guam CPAs is 100% compliant with the regulations of the Guam State Board of Accountancy and we offer a 100% satisfaction guarantee. If you feel the package is non-compliant, please email our support team at ( and let us know how it is non-compliant and we will happily refund your full payment.

All of the following myCPE Learning Activities are approved for Guam CPAs CPE

  1. Self-Study Courses (Videos)
  2. Live Webinars
  3. Virtual Events
  4. Articles
  5. Packages
  6. Short Videos
  7. E-Book
  8. Certificate Courses

In addition to the above activities, the following mentioned activities may also contribute towards continuing education

  1. Instructor or Discussion Leader 
  2. University/College courses

Applicants for renewal of active status licenses pursuant to the Act shall file a signed CPE Report form provided by the Board, including a statement indicating they have met the requirements for participation in a program of continuous learning as set forth by the Board. You must retain your documentation for at least five (5) years from the date the program was completed.

The license renewal fee for Guam (GU) CPA is $225. Click here for more information on fees.

A Guam (GU) CPA can complete 100 percent (%) of required CPE credits via self-study courses i.e.120 hours of CPE credits can be completed via self-study courses and myCPE packages for Guam CPAs are 100% compliant with that requirement.

Yes, the Guam Board of accountancy allows courses completed via nano learning to count towards the GU CPE requirements.

  • A registrant must report, at a minimum, the CPE hours required for the registration renewal period.
  • Hours that exceed the number required for the current registration renewal period may not be carried forward to a subsequent registration renewal period.

  • You are in non-compliance if you do not complete at least 40 hours of acceptable CPE by December 31st.
  • Applicants who do not meet the requirements by December 31 will be granted an automatic extension until June 1 provided the applicant completes an additional 16 hours (136 hours total) of CPE in accounting and auditing subjects.

As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Guam CPAs. And for further guidance, we have provided details for “QUALIFIES FOR” on each page of the courses about Approval/Qualifications of CPE Credits for your reference.

As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Guam CPAs. And for further guidance, we have provided details for “QUALIFIES FOR” on each page of the courses about Approval/Qualifications of CPE Credits for your reference. However, it will be the responsibility of each attendee to ensure that they are eligible for the Continuing Professional Education Credits based on their occupation/job profile, knowledge requirements as well as guidelines laid down by their regulatory board before registering for the webinars. So, make sure you check with the respective state board or regulatory body.

Guam State Board of Accountancy governs the accounting and auditing profession in the state of Guam! Here is a link to the State Board Website.


Approved By
National Association of State Boards of Accountancy (NASBA) 143597
Internal Revenue Service (IRS) GEHNZ
California Tax Education Council (CTEC) 6273
Certified Financial Planner Board (CFP) 8061
Society for Human Resource Management (SHRM) RP5359
Human Resource Certification Institute (HRCI) 714694
FP Canada CE17222
American Payroll Association (APA) 372961
Texas State Board of Public Accountancy (TSBPA) 010556
Illinois Department of Financial & Professional Regulation (IDFPR) 158002756
New York State Board of Public Accountancy (NYSPA) 002976
Courses Eligible for CPE of Certified Fraud Examiner (CFE) Approved
Courses Eligible for CPE of Certified Valuation Analysts (CVA) Approved
Institute of Finance and Management (IOFM) Approved
Society of Trust and Estate Practitioners (STEP) Approved
Certified Senior Advisor (CSA) Approved

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