State CPE Requirements
Guam
Welcome to your go-to guide for fulfilling your Continuing Professional Education requirements, tailored to your state’s specific mandates and regulations.
Revision Date:
August 5, 2020
All Continuing Professional Education (CPE) requirements are sourced from NASBA. For detailed information, please visit the NASBA CPE Requirements page.
Total CPE Hours Required
120 hours
CPE Reporting Period
1/1 to 12/31 over a three year rolling period
License Renewal Deadline
6/30 annually
License Renewal Deadline:
6/30 annually
CPE Reporting Period:
1/1 to 12/31 over a three year rolling period
Total CPE Hours Required:
120 hours
Minimum CE Hours per year:
20 hours
Ethics Requirements:
6 hours
Credit Limitations:
Personal development courses are limited to 30 hours
Other Subject Area Requirements:
30 hours in Accounting and Auditing
Other State Policies:
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.
Provider Requirements: Providers must be members of NASBA’s National Registry, 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.
Other State CPE Requirements
Deadlines always sneak up on you, but not this time.
Financial and Accounting Professionals reporting in one of the states listed below can easily find their State’s CPE Requirements.