Guam CPE Requirements

CPE Information

License Renewal Deadline 6/30 annually
CPE Reporting Period 1/1 to 12/31 over a three year rolling period
General Requirement 120 hours, with a minimum of 20 per year
Ethics Requirement 6 hours
Other Subject Area Requirements
• 30 hours in Accounting and Auditing

Credit Limitations
• Personal Development Subjects: Personal development courses are limited to 30 hours.
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.
• 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.