State CPE Requirements

State Board Website:

Guam State Board Website

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.
• 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.