Guam § 20304 - Continuing Education for Accountants.

§ 20304. Continuing Education for Accountants.

Directors of the various government of Guam departments and line agencies and boards of directors

of autonomous instrumentalities and public corporations shall budget for and finance the annual cost of

continuing education for accounting personnel employed by such departments, and instrumentalities,

including accountants, auditors, comptrollers, accounting teachers and accounting personnel of the

Department of Revenue and Taxation. If such an accountant is certified, then the continuing education

requirements of the certifying organization will determine such accountant’s continuing education program.

First priority for training shall be given to such personnel. If the accountant is not certified, then the

continuing education requirements for Federal accounting and auditor employees will be used to set the

continuing education requirement for such an accountant.