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State Requirements
Puerto Rico
State & Territory Requirements
Last Updated 10/17/2014
Requirements
| Age Requirement | 21 |
| Citizenship Requirement | No |
| Residency Requirement | Yes |
| Social Security # Requirement | Yes |
| Education Requirement for Licensure | 150 hrs (BA Degree) |
| Participates in International Examination Program | Yes |
| Hours in Accounting: | 58 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: | None |
| Experience Requirements: | See Notes section |
| Ethics Exam: | No ethics exam |
State Society
239 Arterial Hostos, Suite 1401
Capital Center Bldg.
San Juan, PR
00918-1400
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State Board
Puerto Rico Board of Accountancy
787-722-4816
Box 9023271
Old San Juan Station
San Juan, PR
00902-3271
Information for first-time applicants - CPA Examination Services
Notes
Puerto Rico has two paths to licensure: 150 hours of education including a B.A. in accounting with no experience requirement; or graduate of college or university recognized by the Puerto Rico Board who has not completed required education but has practiced the profession for 8 years prior to the date of application
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