Guam
State CPE Requirements
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.