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State Requirements
Guam
State & Territory Requirements
Last Updated 6/26/2020
Requirements
| Age Requirement | No |
| Citizenship Requirement | No |
| Residency Requirement | No |
| Social Security # Requirement | No (a passport number and country is acceptable) |
| Education Requirement for Licensure | Candidate must meet one of four educational requirement: Graduate degree w/a concentration in accounting or Graduate degree and complete 24 semester or equivalent quarter hours in accounting at the upper or graduate level or 150 hours (BA degree) from a business school or college of business and complete 24 hours in accounting at the upper or graduate level and 24 hours in business at the upper or graduate level or 150 hours (BA degree) from an accredited educational institution and 24 hours in upper or graduate level accounting and 24 hours of upper division or graduate level business |
| Participates in International Examination Program | Yes |
| Hours in Accounting: | 24 credit hours consists of upper division accounting courses, including the following courses: 3 credit hours in Financial Accounting, 3 credit hours in Auditing, 3 credit hours in Taxation, 3 credit hours in Management or Cost Accounting. 24 credit hours in business consists of courses: 6 credit hours in Economics, 3 credit hours in Finance, 3 credit hours in Business Law |
| Exam sitting requirements: | 120 hours - Transcript acknowledging BA degree or that following the examination the candidate is within 150 days of completion of the degree. |
| Experience Requirements: | Sat for exam November 2000 or after: 1 year experience in practice of public accounting gained through employment in government, industry, academia or public practice. Education exemption: If B.A. degree (with accounting concentration) was obtained and exam taken May 2000 or prior, 1 year of experience in public accounting will satisfy the experience requirement. Sat for exam May 2000 or prior: 2 years experience in practice or public accounting gained through employment in government, industry, academia or public practice. |
| Ethics Exam: | No ethics exam |
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