PRCPA Requirements 2026Updated March 2, 2026
Puerto Rico CPA Requirements
Everything you need to become a CPA in Puerto Rico
150
Credit Hours
1
Year Experience
$207
License Fee
120
CPE Hours/3 Years
Key Facts
- ✓150 credit hours required to sit for the CPA exam (strictest territory)
- ✓32 accounting + 32 business credits required for licensure
- ✓Residency required for licensure
- ✓Minimum age of 21
- ✓Puerto Rico CPA Society membership required
- ✓6-year U.S. citizenship deadline after licensure
- ✓120 CPE hours every 3 years
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits32(for licensure)
Business Credits32(for licensure)
Additional Requirements:
- •Must include 32 semester hours in accounting courses for licensure
- •Must include 32 semester hours in business courses for licensure
- •Puerto Rico CPA Society membership required
- •U.S. citizenship required within 6 years of licensure
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit150 credits with 24 accounting + 24 business credits
Credits to Sit150
Accounting Credits to Sit24
Business Credits to Sit24
Minimum Age21 years
Residency RequiredYes
SSN RequiredYes
Licensing & CPE
Initial License Fee$207
Renewal Fee$225
Renewal Period3 years
CPE Hours Required120 per 3 years
Ethics CPE RequiredNo
Exam vs. Licensure: Puerto Rico requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 32 for full licensure. Business credits: 24 to sit, 32 for licensure.
Puerto Rico State Board of Accountancy
Puerto Rico Board of Accountancy (Junta Examinadora de Contadores Públicos Autorizados)
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Puerto Rico State Board of Accountancy before beginning your application. Last updated: 2026-03-02.
Puerto Rico CPE & License Renewal
120
CPE Hours Per Period
3 Years
Renewal Cycle
~40
Hours Per Year
Not Required
Ethics CPE
Initial License Fee
$207
Renewal Fee
$225 every 3 years
Frequently Asked Questions
Puerto Rico requires 150 credit hours to sit for the CPA exam, making it the strictest territory. Most other jurisdictions allow candidates to sit with 120 credits.
Related Resources
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