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

Puerto Rico Society of CPAs


239 Arterial Hostos, Suite 1401

Capital Center Bldg.

San Juan, PR

00918-1400

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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