Is Puerto Rico CPA Society membership required?

Membership in the Colegio de Contadores Publicos Autorizados de Puerto Rico (the island's CPA society) has long been required for licensure under Puerto Rico law. Confirm current membership requirements directly with the Colegio.

Does Puerto Rico require U.S. citizenship?

Candidates who are not U.S. citizens must submit a statement of intention to become a U.S. citizen with their application, per NASBA. Puerto Rico also has a residency requirement: you must be a resident or have a place of business in Puerto Rico.

PRCPA Requirements 2026Updated July 27, 2026

Puerto Rico CPA Requirements

Everything you need to become a CPA in Puerto Rico

150

Credit Hours

Year Experience

$207

License Fee

120

CPE Hours/3 Years

Key Facts

✓120 credits to sit for the exam; 150 credits (32 accounting + 32 business) required for licensure
✓32 accounting + 32 business credits required for licensure
✓Residency required for licensure
✓Minimum age of 21
✓Puerto Rico CPA Society membership required
✓Statement of citizenship intention required for non-citizens
✓120 CPE hours every 3 years

International Candidates: Puerto Rico does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

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
•Non-citizens must submit a statement of intention to become a U.S. citizen

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to Sit120 credits with 24 accounting + 24 business credits to sit (150 credits with 32/32 for licensure)

Credits to Sit120

Accounting Credits to Sit24

Business Credits to Sit24

Minimum Age18 years

Residency RequiredYes

SSN RequiredNo

Licensing & CPE

Initial License Fee$207

Renewal Fee$225

Renewal Period3 years

CPE Hours Required120 per 3 years

Ethics CPE RequiredYes

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. Total credits: 120 to sit, 150 for licensure.

Puerto Rico State Board of Accountancy

Puerto Rico Board of Accountancy (Junta Examinadora de Contadores Públicos Autorizados)

Visit Official Website

(787) 722-2121

cpa@estado.gobierno.pr

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: 2026-07-27.

Puerto Rico CPE & License Renewal

120

CPE Hours Per Period

3 Years

Renewal Cycle

~40

Hours Per Year

Required

Ethics CPE

Initial License Fee

$207

Renewal Fee

$225 every 3 years

Full CPE Guide Estimate Total CPA Cost International Candidates Guide

Frequently Asked Questions

No. Puerto Rico requires 120 credit hours (with 24 accounting and 24 business credits) to sit for the CPA exam. The 150-credit requirement, with 32 accounting and 32 business credits, applies at licensure.