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Once you have a bachelor’s degree and have completed the accounting and business course concentrations, even if you do not yet have 150 semester hours of credit, you may apply to take the Uniform CPA Exam.

a.  Complete and sign the  Uniform CPA Exam Application . Along with the completed application, you will need to send the following documentation to the Guam Board of Accountancy:

  • Official college transcripts (have them sent directly from your college or university to the Guam Board of Accountancy)
  • Foreign credential evaluations, if applicable (have them sent directly from the credential evaluation service to the Guam Board of Accountancy)
  • $50 examination fee (payable via check or money order to the Guam Board of Accountancy)
  • Request for Special Accommodations  form, if applicable, to request special testing accommodations in order with the Americans with Disabilities Act

b.  Mail all of the above to:

Guam Board of Accountancy
335 South Marine Corps Drive, Suite 101, Tamuning, GU 96913

Upon approval of your application, GBA sends the authorization to test to the National Association of State Boards of Accountancy (NASBA) and you receive a payment coupon through your preferred contact method.

Step1: Download The Form

Step2: 50% Advance Payment

Step3: Designing, Confirm The Draft

Step4: Pay The Balance

Step5: Making The Seal and Printing

Step6: Delivery DHL/FedEx/UPS , Finished