For Candidates in Puerto Rico who have Passed the Uniform CPA Exam
Experience Requirement
Candidates must complete at least one year of full time work experience, totaling at least 1,820 hours.
Candidates may also work part time for a minimum of three years, so long as they satisfy the 1,820 experience-hour requirement.
Additional Requirements
- Candidates must submit an online licensing application
- Paper applications will not be accepted
- The initial licensing fee is $145
- The renewal period for CPA’s in Puerto Rico is from August 1 to December 1 every three years
- There is a $180 renewal fee
- Candidates must create an account on the Institute of Chartered Accountants of Puerto Rico website before applying
Continuing Professional Education Requirements
CPAs in Puerto Rico must report their CPE hours every three years. During that time, the following requirements must be met:
- 120 completed CPE hours
- 40 CPE hours must be completed in accounting, auditing, and contributions
- 12 of these must be in accounting and auditing
- Three CPE hours must cover ethics
- A maximum of 40 credits may be earned in behavior
- A maximum of 24 credits may be earned in communication, personal development, and specialized applications and knowledge
A maximum of 60% of CPE hours may be earned in self study