# Guam — CPA continuing professional education (CPE) requirements by US jurisdiction

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, not quoted from the source)_
- **License renewal date:** 6/30 annually _(verified: appears in the quote below)_
- **CPE reporting period:** 1/1 to 12/31 over a three year rolling period _(verified: appears in the quote below)_
- **General CPE hours requirement:** 120 hours, with a minimum of 20 per year _(verified: appears in the quote below)_
- **Ethics CPE requirement:** 6 hours _(verified: appears in the quote below)_
- **Other subject area requirements:** 30 hours in Accounting and Auditing _(verified: appears in the quote below)_
- **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: appears in the quote below)_

## 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:

## Source

- https://www.nasbaregistry.org/cpe-requirements/guam

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).