Puerto Rico
State & Territory Requirements
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 |
239 Arterial Hostos, Suite 1401
Capital Center Bldg.
San Juan, PR
00918-1400

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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