CPE requirements for CPAs
Guam CPA CPE Requirements
Checked against the NASBA Registry. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Guam CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 6 hours of ethics every three years. All 120 hours may be earned through self-study. Sponsors must be registered with the Guam board. The reporting period ends on December 31, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 20 hrs
- Ethics
- 6 hrs
- every three years · general course qualifies
- Self-study
- No limit
- sponsor must register with the board
- Period ends
- December 31
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do Guam CPAs need?
Guam CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 over a three year rolling period.
NASBA Registry wording: 120 hours, with a minimum of 20 per year.
What is the Guam ethics CPE requirement?
Guam requires 6 hours of ethics every three years. A general ethics course qualifies, and the provider must be registered with the Guam board.
NASBA Registry wording: 6 hours.
Does Guam limit self-study CPE?
Guam places no limit on self-study CPE, so all 120 hours may be earned through self-study courses. CPE sponsors must register with the Guam board.
When is Guam CPE due?
The reporting period ends on December 31, every year (rolling 3-year total).
License renewal: June 30 annually.
Grace period: To June 1 with +16 accounting and auditing hours.
Can Guam CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Guam require hours in particular subjects?
Subject-area requirements: 30 hours accounting and auditing.
NASBA Registry wording: 30 hours in Accounting and Auditing.
Are there other Guam CPE limits?
- Personal Development Subjects: Personal development courses are limited to 30 hours.
What other Guam CPE policies apply?
- 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.
- Must be members of NASBA's National Registry or a Board approved program, or fall into a special Board category for automatic approval. All providers, including NASBA sponsors, must register with the Board.
- Grace Period: Applicants who do not meet the requirements by December 31 will be granted an automatic extension until June 1 provided the applicant completes an additional 16 hours (136 hours total) of CPE in accounting and auditing subjects.
Does Pacific CPE count toward Guam CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Guam accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses. Guam also requires CPE sponsors to register with the Guam board; check the board's sponsor list before relying on any provider.
A general ethics course satisfies Guam's 6-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Guam CPE requirements · revised 8/5/2020
- Guam Board of Accountancy: CPE requirements · the board's own page
- Guam Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Guam (revised 8/5/2020). Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. The Guam Board of Accountancy's website did not publish its CPE figures when we checked; its site is linked above and governs where it differs. Rules change. If you find a difference, tell us and we will re-check the sources.