Puerto Rico CPA Requirements

Puerto Rico CPA Requirements

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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, licensured details, who to contact, and how much the exam costs.


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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. 

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.

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

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

Examination Amount
AUD $208.40
BEC $208.40
FAR $208.40
REG $208.40
Initial Application Amount
1 Section $195
2 Sections $200
3 Sections $205
4 Sections $210
Repeat Application Amount
1 Section $115
2 Sections $135
3 Sections $155
4 Sections $175