  The requirements listed below relate only to eligibility to sit for and take the Uniform CPA Examination in the territory of Puerto Rico. Education Requirements Hours required to sit for the exam
150 semester hours
(225 quarter hours)
Minimum degree required:
Baccalaureate degree from a Board approved university or college
Additional Requirements:
38 semester hours must be in Accounting courses and 32 hours must be in general business courses. Candidate must maintain a 2.0 minimum GPA. Residency 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
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Puerto Rico CPA Exam Links NASBA - Puerto Rico Jurisdiction Puerto Rico exam fees
All Fees are Non-Refundable Puerto Rico board contacts Mr. Juan Caraballo
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