Puerto Rico CPA Exam Requirements

For Candidates in Puerto Rico that have not Taken the Uniform CPA Exam

When the Institute of Chartered Accountants of Puerto Rico (ICAPR) gained CPA licensing authority some 40 years ago, the territory became established as an independent jurisdiction. Ever since, the ICAPR has been responsible for regulating, licensing, and setting practice standards for all CPAs throughout the territory.

Applicants interested in taking the Uniform CPA Exam in Puerto Rico will submit their applications through NASBA after meeting the requirements established and maintained by the ICAPR.

Education Requirements

To be eligible to sit for the exam in Puerto Rico, applicants must have at least a bachelor’s degree and a total of at least 150 semester hours consisting of:

  • Completing 32 semester hours in accounting courses
  • Completing 32 semester hours in business courses such as:
    • Business law
    • Economics
    • Finance
    • Information systems
  • Graduating with at least a 2.0 GPA on a 4.0 scale

Applicants may take the CPA exam the semester before they graduate with 150 semester hours completed, provided they have at least a 3.0 GPA.

General Requirements

  • Applicants must be at least 21 years old
  • Applicants must be residents of Puerto Rico and citizens of the United States
  • Applicants must free of criminal histories that involve crimes of moral turpitude
  • Applicants should be bilingual, speaking Spanish and English

Fee Requirements

  • Application fee – $210
  • Registration fee:
    • All four examination sections – $175
    • Three examination sections – $155
    • Two examination sections – $135
    • One examination section – $115
  • Examination fees:
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

The Prometric testing center in Puerto Rico is located in Guaynabo.

Already passed the CPA Exam and looking for additional licensing requirements in Puerto Rico? – Click Here