Puerto Rico CPA Requirements
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
$1,110
in Application Fees
Yes
Requirements
Two
No
Exam Program
Getting your Puerto Rico CPA
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