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Puerto Rico CPA Requirements

See what you need to become a CPA in Puerto Rico. Download your FREE Puerto Rico CPA Requirements Guide to learn everything you need to become a CPA in PR!

How to Become a CPA in Puerto Rico

Welcome to your one-stop-shop for CPA Requirements in Puerto Rico. Navigate through the tabs below for a comprehensive overview of your state’s specific CPA requirements, including: education and residency requirements, licensure details, who to contact, and how much the exam costs.

150

Semester Units

1,820

Hours of Experience

$1,110

in Application Fees

Yes

Residency or Citizenship
Requirements

Two

Mandatory Certificates (ASUME Compliance Certificate + Certificate of Good Conduct)

No

Participates​ in International
Exam Program

Getting your Puerto Rico CPA

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CPA Exam Requirements

Education Requirements

Credit Requirements: 150 semester units (225 quarter units), or at least a 3.0 GPA

Minimum Degree: Baccalaureate degree from a Board approved university or college.

Additional Requirements: 32 semester units must be in Accounting courses and 32 hours must be in general business courses. Minimum 2.0 GPA


Residency Requirements

Minimum Age: 21

Additional Requirements: Candidates must not have been convicted of a major or minor crime that implies moral deprivation, and must arrange for a certificate of good conduct (“Certificado Negativo de Antecedentes Penales”) to be submitted by the Puerto Rico Police Department to CPA Examination Service. Candidate must be a resident, employee, or keep office(s) in the territory of Puerto Rico.

State License Requirements

Social Security Requirement: Yes

Educational Requirement: 150 Semester units (including requirements completed for exam)

Participates in International Exam Program: No

Experience Requirements: Must have 1 year of full time or 3 years of part time (1,820 hours) work experience in accounting

Ethics Exam: Certificate of Good Conduct indicating no felonies or misdemeanors and Certificate of Compliance from ASUME

State Board Contacts

Departamento de Estado
Mr. Juan Caraballo, Secretario Auxiliar de Juntas Examinadoras
PO Box 9023271
San Juan, PR 00902-3271

Email: jcaraballo@estado.gobierno.pr
Phone: 787-722-4816
Fax: 787-722-4818

CPA Fees

Initial Application Fees $210
AUD $224.99
BEC $224.99
FAR $224.99
REG $224.99
Total $1109.96

   *Re-examination application fee varies

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