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.
Getting your Puerto Rico CPA
CPA Exam 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 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
|Initial Application Fees||$210|
*Re-examination application fee varies