Please note: The CPE Information provided in this section relates to CPAs only.
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Guam |
| Renewal Date: |
06/30 |
| Reporting Period: |
1/1 to 12/31 annually, with a three-year rolling 120 hour requirement. |
| Required Hours: |
120 hour three-year rolling requirement, including at least thirty (30)
hours of CPE in accounting and auditing subjects. Additionally a minimum of 20 hours is required per year. |
| Ethics Required: |
Yes. 6 hours of ethics over the 3-year reporting period. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years. |
| Subject Breakdown: |
30 hours required in A & A
6 hours required in Ethics |
| Credit Limits: |
Max of thirty (30)
hours of CPE in personal development subjects.
Self-study must be interactive.
Whole hours only are accepted. |
| Other State Policies: |
All In-firm programs must have either a Guam Board registry number or a NASBA Registry number. |
| Contact Info: |
Guam Board of Accountancy
335 S. Marine Corps Drive,
Suite 101
Tamuning, Guam 96913
USA
Phone: 671-647-0813
Fax: 671-647-0816
|
| Web address: |
http://www.guamboa.org |
|
