|Puerto Rico CPA Exam Requirements – Overview|
|Educational Hours Required for Exam||150 Semester Hours|
|Educational Hours Required for Licensure||150 Semester Hours|
|Residency Required||Be a resident of Puerto Rico or have a place of business in Puerto Rico.|
|Degree Required||Bachelor’s or Master’s|
|Additional Requirements||Puerto Rico Board of Accountancy Site|
Educational Hours Required for Exam
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Puerto Rico CPA Exam requirements and qualifications. Each state has its own set of eligibility requirements for the CPA exam, which should not be confused with licensing requirements. Below we will be discussing the requirements for the state of Puerto Rico.
- A total of 150 Semester hours, including a bachelor’s degree
- 32 semester (48 quarter) hours in accounting subjects
- 32 semester (48 quarter) hours in accounting and general business
- Earned a minimum 2.0 GPA
CPA Exam Fees
$210 for the initial application. Candidates can take one or more sections of the exam at a time and must pay the following fees to CPA Examination Services at the time of application:
- Auditing and Attestation (AUD): $224.99
- Business Environment and Concepts (BEC): $224.99
- Financial Accounting and Reporting (FAR): $224.99
- Regulation (REG): $224.99
Scheduling the CPA Exam
Upon successful state application, candidates will receive a Notice to Schedule (NTS), which is valid for one testing event or six months, whichever comes first. The NTS lists the section(s) that the candidate is approved to take, as well as the deadline for testing. An examination appointment cannot be scheduled without a valid NTS. Once candidates receive their NTS, they can then contact Prometric to schedule the examination. All scheduling, rescheduling, or cancellation of testing appointments is done through Prometric.
The CPA Exam is no longer administered via “testing windows” with “blackout dates.” Instead, there is rolling testing. Candidates may schedule their exam appointment at www.prometric.com/CPA or alternatively by calling Prometric at 1-800-580-9648.
Note: Appointments are based on a first-come, first-served basis. This means that you will want to schedule your exam as soon as possible for the best chance to get your preferred location, date, and time. You must have your exam scheduled at least 6 days prior to the exam date, which also means there is no “walk-in” testing.
Preparing for the CPA Exam
Currently, the average pass rate for any given section of the exam is about 50%, which is a great indicator of the exam’s difficulty. This is where a great CPA Review Course is instrumental. Review Courses have been preparing accounting professionals to pass the exam for years. Just about every accountant that has become a CPA utilized a review program. In other words, they are a worthy investment. The CPAExam.com CPA Review Course Comparison Chart can help you select the best course for you.
Puerto Rico CPA Exam Score Release
Upon completing each section of the exam, candidates can obtain their scores online after NASBA has released the information. They can also elect to have exam scores mailed to them.
See “When are CPA Exam Scores Released” for more CPA Exam results information.
While we do our best to keep all of this information up to date you are welcome to visit and or contact that Puerto Rico Board of Accountancy with any other questions you might have.
Puerto Rico State Board of Public Accountancy
Address: Box 9023271
Old San Juan Station
San Juan, PR 00902-3271
Phone: (615) 564-2128
Fax: (615) 564-2128
Application form: Puerto Rico CPA Application Form