Puerto Rico CPA Ethics Exam Requirements
In Puerto Rico, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Puerto Rico Board of Accountancy does not mandate a pre-licensure ethics examination as part of its licensing process.
However, licensed CPAs in Puerto Rico must complete 3 hours of ethics-related Continuing Professional Education (CPE) every three years as part of the jurisdiction’s 120-hour CPE requirement. These ethics courses are designed to reinforce the ethical responsibilities and standards expected of CPAs and must align with the AICPA Code of Professional Conduct.
This approach reflects Puerto Rico’s focus on ongoing professional ethics education, ensuring that CPAs remain up to date with evolving ethical standards and maintain the integrity of the profession throughout their careers.
For more details, click here to visit the Puerto Rico Board of Accountancy website or email [email protected]. Applicants may also call the Board at (629)-203-1992.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
