Puerto Rico CPA Requirements

Puerto Rico CPA Requirements

Wondering what it takes to become a licensed CPA in Puerto Rico?

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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Puerto Rico CPA Requirements

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.

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.

Licensure information coming soon!

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 $190.35
BEC $171.25
FAR $190.35
REG $171.25
Initial Application Amount
1 Section $210
2 Sections $210
3 Sections $210
4 Sections $210
Repeat Application Amount
1 Section $115
2 Sections $135
3 Sections $155
4 Sections $175