Puerto Rico
State & Territory Requirements
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 |
239 Arterial Hostos, Suite 1401
Capital Center Bldg.
San Juan, PR
00918-1400

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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