Guam Accounting Procedures
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Guam CPA Continuing Education Requirements CPAs need to complete 120 hours of continuing education every three years in order to renew their license. Also, you must earn a minimum of 20 hours of CPE each year to complete the 120 hours in total.
Contact your Registrar or academic record's office for additional information. If an email address is required for electronic delivery, use etranscriptnies@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America.
Guam CPA License Renewal Requirements The expiration date for all CPA licenses in Guam is June 30 of each year. The license renewal cost is $100 annually.
Anna Aflague at the Guam Board of Accountancy at 671-647-0813 FAX: 671-647-0816 or support@guamboa.org for assistance.
The steps in the accounting cycle are identifying transactions, recording transactions in a journal, posting the transactions, preparing the unadjusted trial balance, analyzing the worksheet, adjusting journal entry discrepancies, preparing a financial statement, and closing the books.
If your NTS is not visible after receiving the notification that your NTS is ready to view/print from the NASBA CPA Candidate Account website, call a NASBA candidate service associate at 866-MY-NASBA (866-696-2722). You will not be able to schedule an examination appointment or take the examination without a valid NTS.
