State & Territory Requirements


Puerto Rico

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last updated 10/17/2014


Age Requirement: 21
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hrs (BA Degree)
Participates in International Examination Program Yes
Hours in accounting: 58 hours in the study of accountancy, business law, economics and finance, of which at least 32 hours must be in the study of accountancy
Exam sitting requirements: None
Experience requirements: See Notes section
Ethics exam: No ethics exam


Puerto Rico has two paths to licensure: 150 hours of education including a B.A. in accounting with no experience requirement; or graduate of college or university recognized by the Puerto Rico Board who has not completed required education but has practiced the profession for 8 years prior to the date of application

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

Puerto Rico Society of CPAs

239 Arterial Hostos, Suite 1401

Capital Center Bldg.

San Juan, PR



by the way

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state board

Puerto Rico Board of Accountancy


Box 9023271

Old San Juan Station

San Juan, PR


Information for first-time applicants - CPA Examination Services


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