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 my-CPE 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. My CPE 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.