License Renewal Date
6/30 annually

CPE Reporting Period
1/1 to 12/31 triennially

General Requirement
120-hour, three-year floating requirement, minimum of 20 hours per year

Ethics Requirement
6 hours of ethics over the 3-year renewal period. Any Ethics CPE credits also count towards fulfilling the total 120 CPE credits required over 3 years.

Other Subject Area Requirements
At least thirty (30) hours of CPE in accounting and auditing subjects.

Credit Limitations

  • Self-study must be interactive.
  • Half credits are accepted after the first full hour hour has been earned.
  • Personal Development subjects (Communications, Personal Development and Personnel/HR) are limited to 30 hours over the 3-year renewal period.
  • Practice Review is not accepted for credit.

Other State Policies
Extension - If all requirements have not been met by the end of the reporting period, a licensee may correct the deficiency between January 1 and June 1 of the following period by using an automatic extension. Must complete an additional 16 hours of accounting and auditing to use extension.

Home State 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. This is the case regardless of whether the other state is considered to be substantially equivalent to Guam.

However, 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.

Was this page helpful?
 Yes     No

How can we improve this page? (optional)

Enter the code in the box below:

Submit Comment