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Because you must complete 48 hours of upper division courses in accounting and business, I do not recommend applying to Guam if you are not an accounting major.
Furthermore, if you’re an international candidate,buy CPA in USA. you may need to make up the taxation course. To do so, I recommend taking a U.S. federal taxation course.
Finally, Guam does not accept grade transfers from any CPA Exam candidate who has not met Guam’s education requirements prior to sitting for and passing any CPA Exam section.
For example, a candidate registers in one state and passes the CPA Exam. Then, they that realize that they cannot fulfill that state’s experience requirement for licensure. So, they decide to try to earn Guam’s inactive CPA license, but they lack a taxation course.
In this case, they CANNOT transfer their CPA Exam credit to Guam and continue pursuing the CPA because they did not meet Guam’s education requirements before they sat for and passed the CPA Exam.
