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.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
