Even before walking across the commencement stage last December, University of Guam graduate Frances Pakingan had already reached a major milestone.

Pakingan passed the uniform certified public accountant examination, the professional licensing test required to become a CPA in the United States, while completing her bachelor of business administration in accounting.

The CPA exam consists of four sections, each four hours long, with candidates required to complete three core sections and one discipline of their choice. 

Nationally, pass rates average around 50%.

Under Guam law, students are allowed to begin taking the CPA exam within 18 months of graduation, providing an earlier start in their careers. With the exam completed and her degree earned, Pakingan’s next step toward full licensure is gaining work experience under a licensed CPA.

Dr. Doreen Crisostomo-Muña, Professor of Accounting, said Pakingan’s achievement demonstrates academic excellence, leadership, and effective time management.

While preparing for the exam, Pakingan balanced her final semester, studying, and leadership roles within the Junior Accountants Society and the Blue Key Honor Society. She credited her faith, discipline, and time management for helping her persevere.