CPA Licensing Requirements in Puerto Rico

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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

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