State Requirements

Puerto Rico

Last Updated 2/26/2020

Age Requirement	21
Citizenship Requirement	Yes
Residency Requirement	Yes
Social Security # Requirement	Yes
Education Requirement for Licensure	150 hrs (BA Degree)
Participates in International Examination Program	Yes
Hours in Accounting:	64 hours in the study of accountancy, business law, economics and finance, of which at least 32 hours must be in the study of accountancy
Exam sitting requirements:	Earned a Bachelor's degree or higher; completed 150 semester (225 quarter) hours of general college-level education; completed 32 semester (48 quarter) hours in accounting subjects; completed 32 semester (48 quarter) hours in accounting and general business such as business law, information systems, economics, and finance; earned a minimum 2.0 GPA
Experience Requirements:	One (1) year of full-time experience in the areas of public accounting, industry/private practice, or academia: • Must include a minimum of 1,820 qualifying hours • Must be under the direct supervision of an active CPA in good standing • A minimum of three (3) years part-time experience is acceptable.
Ethics Exam:	No ethics exam