Guam CPA License Renewal Deadline
Guam CPA license renewal
22 Guam Code Ann. (GCA) 35106(b): individual licenses are issued and renewed for periods of not more than three years, but in any event expire on the last day of June. The specific year within your own up-to-3-year term is printed on your license, not published statewide -- but 25 GAR 2105(a)(1)(A) confirms the administrative filing deadline, whenever yours is due, always lands on June 30.
Enter the anchor year and term length below to see the exact next deadline instantly.
22 GCA 35107(b): Firm Permits to Practice are issued and renewed for periods of not more than three years, but in any event expiring on the last day of June in the year of expiration. Same shape as the individual license above -- the specific year within your firm's own up-to-3-year term is printed on the permit, not published statewide.
Enter the anchor year and term length below to see the exact next deadline instantly.
22 GCA 35107(b) (Firm Permits to Practice); 25 GAR 2106(a)(1) (renewal application filing deadline)
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Renewal fee: $100. Flat $100.00 annual renewal fee for an Active (or Inactive) individual CPA license. 25 GAR §2103(d)(2)(B)(i)-(ii). Firm Permit to Practice renewal is a separate, higher $225.00/year fee, per 25 GAR §2103(d)(3)(B) (22 GCA §35107(d)). read the rule →
Frequently asked questions
How does Guam's CPA license renewal cycle work?
22 Guam Code Ann. (GCA) 35106(b): individual licenses are issued and renewed for periods of not more than three years, but in any event expire on the last day of June. The specific year within your own up-to-3-year term is printed on your license, not published statewide -- but 25 GAR 2105(a)(1)(A) confirms the administrative filing deadline, whenever yours is due, always lands on June 30.
How much does it cost to renew a CPA license in Guam?
$100. Flat $100.00 annual renewal fee for an Active (or Inactive) individual CPA license. 25 GAR §2103(d)(2)(B)(i)-(ii). Firm Permit to Practice renewal is a separate, higher $225.00/year fee, per 25 GAR §2103(d)(3)(B) (22 GCA §35107(d)).