Puerto Rico CPA Requirements
Everything you need to become a CPA in Puerto Rico
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
- •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
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
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)
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
Puerto Rico CPE & License Renewal
Frequently Asked Questions
Related Resources
Planning your CPA journey in Puerto Rico? These guides can help.
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