Guam CPA CPE Requirements

Guam CPAs must complete 120 hours of continuing professional education over a rolling 3-year period, with at least 20 hours completed each year. Guam also requires 6 hours of ethics and 30 hours in accounting and auditing during that same rolling period. Guam licenses renew annually on June 30, and the CPE reporting period runs from January 1 to December 31 over a 3-year rolling cycle.

This page provides general educational information to help certified public accountants understand how this U.S. territory determines CPA CPE requirements for license renewal, including annual minimums, rolling 3-year requirements, ethics requirements, accounting and auditing requirements, personal development limits, self-study rules, nonresident treatment, and Guam’s grace-period policy. 

Guam CPA CPE Requirements at a Glance

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License Renewal Date and CPE Reporting Period

Guam CPA licenses renew annually on June 30. The CPE reporting period runs from January 1 to December 31 over a 3-year rolling period.

Guam CPA Continuing Education Requirements for License Renewal

Guam requires 120 total CPE hours in the rolling 3-year period, with at least 20 hours each year. Within that total, Guam also requires 6 hours of ethics and 30 hours in accounting and auditing.

Total CPE Hours Required

Guam requires 120 hours of continuing professional education over the 3-year rolling period preceding renewal. At least 20 hours must be completed each year.

Ethics Requirement

Guam requires 6 hours of ethics in the rolling 3-year period.

Accounting and Auditing Requirement

Guam requires 30 hours in accounting and auditing during the rolling 3-year period, though practitioners may also take courses in business law to fulfill general requirements. This is a specific subject-matter requirement that should be planned for early rather than left to the end of the cycle.

Credit Limitations

Guam limits personal development courses to 30 hours. That means no more than one quarter of the full 120-hour requirement may come from personal development subjects.

Credit Calculation

Guam applies the following measurement rules:

• instruction credit equals presentation time plus preparation time, with preparation limited to two times presentation time
• repeat instruction is accepted only if the material is substantially changed
• one semester hour equals 15 CPE hours
• one quarter hour equals 10 CPE hours
• each classroom hour in a non-credit course equals one qualifying hour

Sponsor Rules

Guam requires CPE providers to be members of NASBA’s National Registry, be Board approved, or fall into a special Board category for automatic approval. NASBA’s Guam summary also states that all providers, including NASBA sponsors, must register with the Guam Board of Accountancy.

Grace Period and Deficiencies

Guam provides an automatic extension until June 1 for applicants who do not meet the requirements by December 31. To use that extension, the applicant must complete an additional 16 hours of CPE in accounting and auditing subjects, for a total of 136 hours.

Nonresident CPAs

A nonresident licensee seeking renewal in Guam is considered to have met Guam’s CPE requirement by meeting the CPE requirements for renewal in the state where the licensee’s principal office is located. If that principal-office state has no CPE requirement for renewal, the nonresident licensee must comply with all Guam CPE requirements.

Guam CPA CPE Courses: What to Know

Guam course planning should focus on five core points: reaching 120 total hours over the rolling 3-year period, completing at least 20 hours each year, completing 6 hours of ethics (often following AICPA standards), completing 30 hours in accounting and auditing, and staying within the 30-hour personal-development limit. Guam’s sponsor-registration rule also makes provider selection important.

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Self-Study and Accepted Formats

Guam accepts self-study and other modern CPE formats, with specific credit-calculation rules. NASBA’s Guam summary says self-study programs must earn a minimum of one-half credit initially, then may be earned in one-fifth or one-half hour increments after the first full hour is earned. Group programs and blended learning must be a minimum of one hour, then may be earned in one-fifth or one-half hour increments after the first full hour. Nano learning is earned at one-fifth credit hour.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Guam CPAs through accessible, on-demand learning. Because Guam recognizes self-study formats but also requires provider registration and imposes specific content requirements, audio-based self-study should be planned as part of a broader CPE mix rather than treated as a full-cycle compliance solution on its own.

CPAs remain responsible for completing 120 hours over the rolling 3-year period, completing at least 20 hours each year, completing 6 hours of ethics, completing 30 hours in accounting and auditing, and confirming that the provider meets Guam’s requirements. LumiQ does not determine a licensee’s individual Guam CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Guam CPA License Renewal

The Guam Board of Accountancy is the final authority on Guam CPA license renewal and continuing education compliance. Licensees should treat Guam law, Board rules, renewal materials, and current Board guidance as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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