State Requirements

Puerto Rico

State & Territory Requirements

Last Updated 10/17/2014


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

Puerto Rico Society of CPAs

239 Arterial Hostos, Suite 1401

Capital Center Bldg.

San Juan, PR


State Board

Puerto Rico Board of Accountancy


Box 9023271

Old San Juan Station

San Juan, PR


Information for first-time applicants - CPA Examination Services


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

Report an Error We try to ensure this information is accurate and consistent.
If you spot an error, please send us a message.