Puerto Rico CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Puerto Rico CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum Age21
Application Fee$207.00
Additional RequirementsPuerto Rico Board of Accountancy Site

Educational Hours Required for licensure

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 requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Puerto Rico.

  • Applicants must pass the Uniform CPA Examination.
  • Complete 150 semester hours of general college education.
  • Baccalaureate degree from a nationally or regionally accredited college/university.
  • 32 semester hours (48 quarter hours) in accounting.
  • 32 semester hours (48 quarter hours) in general business.
  • Minimum 2.0 GPA in accounting and business courses.

Minimum age required

Applicant must be 21 years of age and a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”


$207 for the individual application and $225 for firm annual permit.

Work Experience

One (1) year of full-time experience in the areas of public accounting, industry/private practice, or academia:

  • Must include a minimum of 1,820 qualifying hours
  • Must be under the direct supervision of an active CPA in good standing
  • A minimum of three (3) years part-time experience is acceptable.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Effective January 1, 2014, NASBA will no longer accept paper applications. All applications for licensure and/or renewal must be submitted through the NASBA

Puerto Rico CPA firm Registration

Additional 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: Puerto Rico Board of Accountancy
Old San Juan Station
Box 3271
San Juan, PR 00904-3271

NASBA Licensing Services
PO Box 198589
Nashville, TN 37219
Phone: (866) 350-0017
Email: licensing@nasba.org
Web: www.estado.gobierno.pr
CPA Certification form: Puerto Rico CPA Certification Form
Annual Registration form: Puerto Rico Annual Registration Form

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