Puerto Rico CPA Requirements

Puerto Rico CPA Exam Fees

ExaminationAmount
AUD
$230.55
BEC
$180.95
FAR
$218.15
REG
$193.35
Initial ApplicationAmount
1 section
$210
2 sections
$210
3 sections
$210
4 sections
$210
Repeat ApplicationAmount
1 section
$115
2 sections
$135
3 sections
$155
4 sections
$175

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Education Requirements

Credit Requirements: 150 semester units (225 quarter units).

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

Additional Requirements: 38 semester units must be in Accounting courses and 32 hours must be in general business courses. Candidate must maintain a 2.0 minimum GPA.


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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 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

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