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In order to obtain certification as a Guam CPA, a candidate must fulfill specific education requirements, buy a Guam board of accountancy diploma. buy fake Guam board of accountancy certificate.
pass the uniform CPA examination, and submit verification of qualified work experience to the Board. As of April 26, 2006, the requirements for a Guam CPA certificate were changed to a baccalaureate degree,
including 24 semester hours of upper-division accounting courses and 24 semester hours of upper-division business courses; completion of the uniform CPA exam; and two years of experience (only one year for
applicants with 150 semester hours of education) performing auditing or accounting-related duties acceptable to the Board under the direct supervision of and verified by an actively licensed CPA.
The Guam Board of Accountancy Fund was established under PL 27-58 to administer and enforce the licensing of and the regulation of the conduct and professional work of Certified Public Accountants on Guam. It is a non-major governmental fund omitted from the GovGuam wide audited financial statement due to immateriality. The Guam Code Annotated Title 22, Subsection 35104(d) states, “all fees and money collected by the Board under this Chapter shall be accounted for by the Board and deposited in a special fund known as the „Guam Board of Accountancy Fund.‟ The Board shall maintain said Fund in a bank licensed to do business on Guam…” Guam Board of Accountancy derives all of its revenues from CPA examination fees, licensing fees, and permitting fees collected from CPA examination candidates, CPAs, and CPA firms practicing public accountancy in Guam. All monies in this fund are subject to legislative appropriation for GBA‟s use in pursuit of its authority and shall be utilized solely for administering the Guam Accountancy Act of 2003,