Reference Source

Guam

For Guam, license renewal date is 6/30 annually; cpe reporting period is 1/1 to 12/31 over a three year rolling period; general cpe hours requirement is 120 hours, with a minimum of 20 per year; ethics cpe requirement is 6 hours; other subject area requirements is 30 hours in Accounting and Auditing, recorded from its source on 2026-08-12.

Jurisdiction
Guam our reading
License renewal date
6/30 annually verified
CPE reporting period
1/1 to 12/31 over a three year rolling period verified
General CPE hours requirement
120 hours, with a minimum of 20 per year verified
Ethics CPE requirement
6 hours verified
Other subject area requirements
30 hours in Accounting and Auditing verified
CPE reciprocity policy
Exemption: A non-resident licensee seeking renewal of a license in Guam shall be determined to have met the CPE requirement of this rule by meeting the CPE requirements for renewal of a certificate, or license, in the state in which the licensee's principal office is located. If a non-resident licensee's principal office state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a license in Guam.
Date of last revision
8/5/2020 verified
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DatasetCPA continuing professional education (CPE) requirements by US jurisdiction

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

What the source says

Guam Date of Last Revision: 8/5/2020 License Renewal Date 6/30 annually CPE Reporting Period 1/1 to 12/31 over a three year rolling period General Requirement 120 hours, with a minimum of 20 per year Ethics Requirement 6 hours Other Subject Area Requirements 30 hours in Accounting and Auditing Credit Limitations Personal Development Subjects:

nasbaregistry.org, retrieved 2026-08-12

Source

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