Guam CPA Ethics Exam Requirements
In Guam, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Guam Board of Accountancy does not mandate a standalone ethics exam. Instead, it evaluates candidates’ moral character through the submission of three professional references, ensuring integrity and ethical standards from the outset.
However, once licensed, CPAs in Guam must complete 6 hours of ethics-related Continuing Professional Education (CPE) as part of their 120-hour CPE requirement during each three-year reporting cycle. These ethics courses are specifically designed to reinforce understanding of professional responsibilities, independence, and conduct in the accounting profession.
This approach highlights Guam’s emphasis on character-based licensure and ongoing ethics education, ensuring CPAs uphold evolving ethical standards throughout their professional careers.
For more details, click here to visit the Guam Board of Accountancy website or contact them by phone at (671) 647-0813 or email admin@guamboa.org.