Guam CPA CPE Requirements 2026: 120 Hours in 3 Years

Guam CPAs must complete at least 120 hours of continuing professional education in the three years before renewal, with a minimum of 20 hours in each year, according to Guam's Accountancy Administrative Rules (25 GAR Chapter 2). The rules also require at least six hours of ethics and at least 30 hours in accounting and auditing subjects, and cap personal development at 30 hours. The CPE report is due each year by 15 January. This guide sets out what the rules say, the extension available if you are short, what we could not confirm and how Guam compares with the states in our CPA CPE requirements guide. See also our what boards ask for in a CPE audit guide.

At a glance

The 120-hour rule

Guam's rules require no fewer than 120 hours of CPE in the three years before renewal, with a minimum of 20 hours in each year. Both tests apply together, so a strong final year cannot make up for an empty one. The rules we read are the Guam Courts' compilation of 25 GAR Chapter 2, re-enacted by Public Law 33-193 in December 2016, and the NASBA CPE registry lists the same 120 and 20 hours.

Ethics and subject minimums

The rules require at least six hours of CPE in ethics subjects and at least 30 hours in accounting and auditing subjects. Personal development subjects are capped at 30 hours of the total. The rules we read do not state a cap on self-study.

The January 15 report and the extension

The CPE report is due annually no later than 15 January and covers the three years ending the previous 31 December. A licensee who has not met the requirement by 31 December receives an automatic extension until 1 June if they complete an additional 16 hours in accounting and auditing subjects, which brings the total to 136 hours. A late report attracts a delinquency fee of $75 per form.

Records and verification

Keep documentation for five years after each learning activity. The Board verifies reports on a test basis and may allow time to cure a shortfall. Fraudulent reporting is a disciplinary matter. Our what boards ask for in a CPE audit guide explains the kind of evidence boards usually ask for.

Reactivation and new licensees

The rules we read set no separate CPE rule for newly licensed CPAs. Reactivating a licence requires 120 hours plus a competency programme, according to the Guam rules we read.

Practising in more than one jurisdiction

If you hold a Guam licence and practise elsewhere, check each jurisdiction's rules separately. Our CPA mobility and CPE guide explains how mobility works for CPE.

What we could not confirm

The rules we read were enacted in 2016 and effective for fees from January 2017, and we found no later amendment, but we could not read Guam's Board of Accountancy pages or Title 22 of the Guam Code Annotated. We found no rule on carry-forward of surplus hours. Confirm the current rules with the Guam Board of Accountancy before you plan.

Planning your cycle

Divide the work: 20 hours a year is under two hours a month, but the ethics and accounting and auditing minimums need planning. Book the six ethics hours and a block of accounting and auditing in the first year, so that a missed course does not force the 16 extra hours later.

Frequently asked questions

How many CPE hours does a Guam CPA need?

At least 120 hours in the three years before renewal, with a minimum of 20 in each year.

How many ethics hours are required?

At least six hours in ethics subjects.

When is the Guam CPE report due?

Annually by 15 January, covering the three years ending the previous 31 December.

What if I am short on hours?

An automatic extension runs until 1 June if you complete 16 extra hours in accounting and auditing, giving 136 in total.

How long must I keep records?

Five years after each learning activity.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with the Guam Board of Accountancy before you plan your cycle.

Source: 25 GAR Chapter 2, Guam Accountancy Administrative Rules (Guam Courts compilation, re-enacted by P.L. 33-193), with the NASBA CPE registry for Guam as a secondary check, checked October 2026.