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 ecolon@nasba.org. Applicants may also call the Board at (629)-203-1992.
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