Puerto Rico CPA Requirements

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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.

Semester Units
Hours of Experience
$ 0
in Application Fees




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


Participates​ in International
Exam Program
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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.