Ethics CPE requirement
Guam: CPA ethics CPE requirement
Guam Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 6 hours every 3 year(s)
- Cycle notes
- 25 GAR 2105(e)(2): 120 hours per 3-year rolling period with no less than 6 hours in ethics subjects.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- Yes
- Minimum passing score
- 70%
- Notes
- NASBA summary (rev. 8/5/2020): 'All providers, including NASBA sponsors, must register with the Board.' The Board website offers a 'CPE Sponsor/Provider Application' (PDF not retrievable; page says the form will be interactive in future). The regulation text (25 GAR ch. 2, §2105) I read requires programs to meet the NASBA/AICPA Standards but contains no sponsor-registration language; the registration requirement rests on the NASBA summary and the Board's form. Fee unknown. Guam joined the NASBA CPE Audit Service in 2020.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for Guam
No course is available for this jurisdiction yet.