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 deadline to apply for the licence
- Ethics: No ethics exam required for initial licensure; 3 hours of ethics CPE are required per triennial renewal period only
- Experience: 1 year (1,820 hours) for Pathways 1 and 2; 2 years (3,640 hours) for Pathway 3; public accounting, private/government, and academic settings all accepted
- Residency and citizenship: Puerto Rico residency or a place of business in Puerto Rico is required at both the exam and licensure stages; only US citizens will be considered for licensure; non-US citizens must submit a statement of intention to become a US citizen
- Licensure and CPE: Licences renew triennially by 1 December of the renewal year; 120 CPE hours per 3-year period; membership in the Puerto Rico CPA Society is required by law
Ley 174-2025, signed by Gov. Jenniffer González Colón on 19 December 2025, amended Puerto Rico’s Public Accountancy Law (Ley 293 de 1945) with most provisions taking effect on 19 March 2026.
The legislation adds two new licensure pathways: a bachelor’s degree plus 30 additional semester hours with one year of experience, and a new bachelor’s degree-only pathway with two years of experience.
It also establishes individual mobility, allowing CPAs licensed in other US jurisdictions to practise in Puerto Rico without obtaining an additional Puerto Rico licence.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Puerto Rico CPA requirements: quick summary
| CPA requirement | Puerto Rico |
|---|---|
| Education to sit | 120 semester hours + 24 accounting + 24 business |
| Licensure pathways (from 19 Mar 2026) | 1: 150hrs + 1yr; 2: bachelor’s + 30hrs + 1yr; 3: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | Not required |
| Work experience | 1,820 hours (Pathways 1 and 2); 3,640 hours (Pathway 3) |
| Credit window | 30 months from score release date |
| Score expiry (all 4 passed) | Scores never expire; no licence application deadline |
| CPE | 120 hours per triennial period |
| Residency | Required (PR resident or place of business) |
| US citizenship | Required for licensure |
| Licence renewal | Triennial, 1 December |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Puerto Rico?
Requirements to sit
To qualify as a Puerto Rico exam candidate you must be at least 18 years of age and be a resident of Puerto Rico or have a place of business there. The education requirement to sit (effective 16 June 2024) is:
- At least 120 semester hours of general college-level education from an accredited institution
- 24 semester hours in accounting subjects, with a grade of C or higher in each individual accounting course
- 24 semester hours in general business subjects, with an average grade of C or higher
The C-grade standard is strict: a single accounting course below C will disqualify the application even if the overall GPA is strong.
Three licensure pathways
| Puerto Rico licensure | Pathway 1 – traditional | Pathway 2 – bachelor’s + 30hrs | Pathway 3 – new |
|---|---|---|---|
| Education | Bachelor’s + 150 semester hours + accounting concentration | Bachelor’s + 120 hours + 30 additional semester hours + accounting concentration | Bachelor’s + 120 semester hours + accounting concentration |
| Experience | 1 year (1,820 hours) | 1 year (1,820 hours) | 2 years (3,640 hours) |
The accounting concentration for all three pathways is defined by Board regulation (Junta de Contabilidad). The Board is promulgating implementing regulations under Ley 174; until new rules are adopted, the existing concentration standards remain operative. Candidates applying under Pathway 1 must also meet a minimum 2.0 GPA in accounting and business courses.
Pre-2000 degree holders
Candidates who earned their baccalaureate before 31 December 1999 may qualify for licensure under one of three routes: a Business Administration degree with an accounting major from a Board-approved institution; a bachelor’s plus at least 58 semester hours in business subjects (of which 32 must be accounting); or a bachelor’s plus evidence of eight years of public accounting experience in lieu of the business coursework requirement.
Course notes:
- Transfer credits are not acceptable – transcripts must be submitted directly from each institution attended
- CPA review courses may count toward the education requirement if taken at an accredited institution and credit is formally awarded
- Community college credits, correspondence, CLEP, and online courses are accepted if they appear on an official transcript from an accredited institution
- CA programme coursework is not accepted
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Puerto Rico?
Puerto Rico is a CPAES state. All exam applications are submitted through the NASBA CPA Portal. Puerto Rico’s per-section exam application fee of $146 is the highest in the country – 52% above the standard $96 charged by most CPAES states.
| Detail | Puerto Rico |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee (per section) | $146.00 |
| Exam section fee | $268.59 |
| Total, 4 sections | $1,754.36 ($96 + ($146 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Residency required | Yes (PR resident or place of business) |
| SSN required | No |
| Foreign evaluation | NIES only |
| Minimum age (exam) | 18 |
| Minimum age (certification) | 21 |
Puerto Rico’s credit window starts from the score release date, not the exam date. The two-step implication is important: passing one section starts a 30-month clock; all four sections must be passed within that window. However, once all four sections are passed, scores do not expire – there is no deadline to apply for the CPA certificate in Puerto Rico.
For a full breakdown of exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Puerto Rico?
Puerto Rico accepts experience in three settings under Ley 174-2025 (§3(g) and §3(h)):
| Setting | Pathways 1 and 2 | Pathway 3 |
|---|---|---|
| Duration | 1 year | 2 years |
| Hours | 1,820 hours | 3,640 hours |
| Maximum part-time period | 3 years | 4 years |
| Public accounting firm | Supervised by active PR-licensed CPA; sworn affidavit required | Same; 4-year max part-time |
| Private accounting or government | Supervised by non-CPA; verified by active CPA at time of application | Same |
| Academic (university professor) | Full-time (12+ credits/semester) for 3 years; or part-time for 3 continuous years | Full-time for 4 years; or part-time for 4 continuous years |
Public accounting experience must cover: attest, accounting, compilation, audit, financial reporting, consulting, agreed procedures, litigation support, or tax – under professional standards.
Private and government experience must be extensive and diverse across the full accounting cycle, finance, tax, internal audit, and preparation of financial statements. A non-CPA supervisor may certify the experience, but an active CPA must independently corroborate it at the point of licence application.
Academic experience must be in accounting disciplines above elementary or introductory level.
Licence fees
| Fee | Amount |
|---|---|
| Initial individual licence | $207.00 |
| Transfer of Grades | $250.00 |
| Reciprocal licence | $250.00 |
| Individual renewal (triennial) | $225.00 |
| Firm licence | $290.00 |
| Firm renewal | $225.00 |
Candidates must be at least 21 years of age at the time of certification to receive the CPA certificate. Candidates who pass all four exam sections before turning 21 may apply for the licence once they reach that age – exam scores do not expire.
Puerto Rico CPA Society membership: Law 75 of 31 May 1973 requires all licensed CPAs in Puerto Rico to be members of the Colegio de Contadores Públicos Autorizados de Puerto Rico. A certificate of membership must be obtained from the Colegio before the licence is issued. Contact the Society at 787-754-1950.
Grandfathering: All CPAs licensed in Puerto Rico before 19 March 2026 retain their licences with all rights under existing laws and regulations (Ley 174-2025, Artículo 2).
What are the CPA ethics requirements in Puerto Rico?
Puerto Rico does not require an ethics exam for initial CPA licensure. No AICPA ethics examination is required at any point in the application or certification process.
The only ethics requirement is 3 hours of professional ethics CPE per triennial renewal period, which applies to existing licence holders. Ethics courses must be based on the AICPA Code of Professional Conduct and provided by Board-registered sponsors.
What are the CPA requirements for international candidates in Puerto Rico?
| Detail | Puerto Rico |
|---|---|
| US citizenship required | Yes – only US citizens will be considered for licensure |
| Non-US citizens | Must submit statement of intention to become a US citizen |
| Residency required | Yes – PR resident or place of business |
| SSN required | No |
| Foreign credential evaluation | NIES only |
| IQEX | Not applicable |
Puerto Rico’s citizenship requirement is one of the most distinctive in the 55 US jurisdictions. Only applicants with US citizenship will be considered for licensure. Non-US citizens who wish to sit for the exam in Puerto Rico must submit a formal statement of intention to become a US citizen with their application, but should note that full licensure requires citizenship.
Foreign-educated candidates must have their credentials evaluated by NIES. A copy of the original international transcript must accompany the evaluation report. No other evaluation service is recognised.
IQEX is not applicable in Puerto Rico given the US citizenship requirement for licensure.
Individual mobility (Ley 174-2025, effective 19 March 2026): CPAs licensed in other US jurisdictions may practise in Puerto Rico under individual mobility without obtaining an additional Puerto Rico licence, provided they meet the equivalency standards established under the Uniform Accountancy Act.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Puerto Rico?
Puerto Rico uses a triennial CPE cycle and distinguishes between CPAs in public practice and those in private practice or industry.
| CPE requirement | Public practice | Private practice |
|---|---|---|
| Total credits per 3-year period | 120 | 120 |
| Technical (accounting/auditing/tax) | Minimum 40 credits (Option A: 12 A/A + 28 tax; or Option B: 12 tax + 28 A/A) | 30-60 credits in subjects directly related to industry/position |
| Professional ethics | 3 credits (AICPA Code of Conduct; registered sponsors only) | 3 credits (same) |
| Other disciplines | Unlimited within cap | Max 24 credits (real estate, securities, etc.) |
| Communications/behavioral sciences/public relations/securities cap | Max 24 credits | – |
| Daily maximum | 10 credits per day | 10 credits per day |
| Independent/self-study cap | Max 50% of total credits | Max 50% of total credits |
| Reporting period | August 1 to July 31 | Same |
| Renewal deadline | 1 December of renewal year | Same |
| Renewal cycle | Every 3 years | Every 3 years |
CPE incentive for supervisors (Ley 174-2025, §3(i), effective 19 March 2026): CPAs who directly supervise candidates working toward the experience requirement for licensure may earn up to 10 CPE credits per year for that supervision activity. The Board is implementing regulations to define how these credits are claimed and documented.
CPE extensions: Available; must be requested by 1 December of the renewal year alongside the renewal application.
Approved CPE providers: Puerto Rico Society of CPAs; NASBA National Registry sponsors; Puerto Rico universities; Puerto Rico government agencies (PR Department of Treasury, IRS); other Board-approved entities.
FAQs
Not since 19 March 2026. Ley 174-2025 added two alternatives to the 150-hour requirement. Pathway 2 allows a bachelor’s degree with 120 hours plus 30 additional semester hours, combined with one year of experience.
Pathway 3 – the fully new route – requires only a bachelor’s degree with 120 semester hours plus an accounting concentration and two years of experience, with no additional credit hours needed. The 150-hour Pathway 1 remains available.
All three pathways require passing the CPA exam, a minimum age of 21 at certification, Puerto Rico residency, and US citizenship.
Under Pathways 1 and 2, most candidates take 4-5 years for education, 6-18 months to pass all four exam sections, and 1 year of qualifying experience.
Under Pathway 3, education is a standard 4-year bachelor’s degree but experience doubles to 2 years. A distinctive Puerto Rico timing factor is the age-21 certification requirement – candidates who complete all requirements before their 21st birthday must wait until they turn 21 to receive the certificate.
Exam scores do not expire once all four sections are passed, so there is no pressure to rush the licence application once the exam is complete.
Yes, through two routes. Individual mobility under Ley 174-2025 (effective 19 March 2026) allows CPAs licensed in other US jurisdictions to practise in Puerto Rico without obtaining a Puerto Rico licence.
For those who want a Puerto Rico CPA licence via reciprocity, the requirements are among the most demanding in the country: an active US CPA licence; 120 CPE hours in the 3 years preceding the application; five years of public accounting experience outside Puerto Rico within the past 10 years (1,800 qualifying hours per year); a certificate of no penal record from each relevant jurisdiction; a Certificate of Compliance with ASUME (Puerto Rico’s child support agency); and a membership certificate from the Puerto Rico CPA Society.
Use the NASBA Mobility Tool to confirm practice privileges.
Puerto Rico CPAs serve an economy shaped by pharmaceuticals and life sciences, finance and banking, government, manufacturing, and a growing technology sector. San Juan is the dominant professional market, housing the largest accounting firms, financial institutions, and corporate headquarters.
The pharmaceutical sector – Puerto Rico produces a significant share of US pharmaceutical output – generates consistent demand for cost accounting, transfer pricing, and FDA compliance expertise. Federal government work and US government contractors are also major employers.
Puerto Rico’s tax incentive programmes (including Act 60, formerly Acts 20 and 22) have attracted high-net-worth individuals and businesses from the mainland, creating demand for tax planning and structuring work that is relatively unique to the island. For detailed salary benchmarks, see our CPA salary guide.
Yes. Puerto Rico requires US citizenship for CPA licensure – only applicants with US citizenship will be considered. Non-US citizens may sit for the CPA exam in Puerto Rico by submitting a statement of intention to become a US citizen with their application, but full licensure requires citizenship.
This is one of the most significant distinctions between Puerto Rico and the 50 US states, where citizenship is not a licensure requirement.
Puerto Rico residency or a place of business in Puerto Rico is also required at both the exam and licensure stages. Contact the Junta de Contabilidad de Puerto Rico directly for current guidance on your specific situation.
For current requirements and application forms, visit the Junta de Contabilidad de Puerto Rico.
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