State Requirements

Puerto Rico

State & Territory Requirements

Last Updated 2/26/2020

Requirements

Age Requirement 21
Citizenship Requirement Yes
Residency Requirement Yes
Social Security # Requirement Yes
Education Requirement for Licensure 150 hrs (BA Degree)
Participates in International Examination Program Yes
Hours in Accounting: 64 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: Earned a Bachelor's degree or higher; completed 150 semester (225 quarter) hours of general college-level education; completed 32 semester (48 quarter) hours in accounting subjects; completed 32 semester (48 quarter) hours in accounting and general business such as business law, information systems, economics, and finance; earned a minimum 2.0 GPA
Experience Requirements: 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.
Ethics Exam: No ethics exam
State Society

Puerto Rico Society of CPAs


239 Arterial Hostos, Suite 1401

Capital Center Bldg.

San Juan, PR

00918-1400

State Board

Puerto Rico Board of Accountancy


787-722-4816

Box 9023271

Old San Juan Station

San Juan, PR

00902-3271


Information for first-time applicants - CPA Examination Services

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