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puerto rico cpa requirements

Puerto Rico CPA Requirements: Education, Exam & License Guide

Sophie Macon

27 May 2026

CPA

To become a CPA in Puerto Rico, you'll need to meet the following requirements: Education: 120 semester hours to sit; three licensure pathways now exist following Ley 174-2025 - the traditional 150-hour route, a bachelor's plus 30 additional hours, or a bachelor's degree plus two years of experience Exam: Apply through NASBA's CPA Examination Services; pass all four sections within a 30-month rolling window from the score release date; once all four sections are passed, scores never expire and there is no ...