Guam Advisory

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Effective 08/17/2020

Attention GUAM BOARD OF ACCOUNTANCY Applicants:

You may report classes in which you are currently enrolled, or courses you plan to complete within eighteen (18) months of sitting for the CPA Uniform Examination, on the FACS Guam Anticipated Credits portion of application.

• Please list each course separately.
• Please do not include completed courses.

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You must provide this course information during your application process for it to be considered. FACS, Inc. will not consider anticipated credits provided following the submission of this application for your advisory evaluation. If you decide to include this information at a later date you will be required to apply for a new evaluation.

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