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State Requirements

Puerto Rico

State & Territory Requirements

Last Updated 2/26/2020


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


State Board

Puerto Rico Board of Accountancy


Box 9023271

Old San Juan Station

San Juan, PR


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