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, licensured details, who to contact, and how much the exam costs.
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.
Educational Requirement: 150 semester units (including requirements completed for exam)
Experience Requirement: Must have 1 year of full time or 3 years of part time (1,820 hours) work experience in accounting
Ethics Requirement: Certificate of Good Conduct indicating no felonies or misdemeanors and Certificate of Compliance from ASUME