The requirements to become a CPA in Puerto Rico can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in PR then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
7 Simple Steps to Becoming a CPA in Puerto Rico
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in Puerto Rico.
- Minimum age requirement?: 21
- US citizenship required?: Yes
- Puerto Rico residency required?: Yes
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: Yes
*An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the PR CPA Education Requirements
Puerto Rico’s requirements to sit for the CPA Exam and get your license are the same. Here’s a breakdown of exactly what’s needed to become a CPA in Puerto Rico:
- Have at least 150 semester (or 225 quarter) hours AND a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent
- At least 32 semester (48 quarter) hours in accounting subjects
- At least 32 semester (48 quarter) hours in general business courses
- Minimum 2.0 GPA in accounting and business courses
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in Puerto Rico are as follows:
[table id=40 responsive=scroll /]
*Puerto Rico‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a $130 re-examination fee plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
PR CPA Work Experience Requirements
In addition to the education requirements discussed above, the Puerto Rico Board of Public Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of work you’ll be performing:
- Must have at least 1 year of full-time experience in public accounting, industry/private practice, or academia supervised by a licensed CPA
- Experience must include a minimum of 1,820 qualifying hours and may be earned on a full-time or part-time basis, and by one or more employers
- Part-time experience must be 3 years in length
Pass an Ethics Exam?
Good news! Unlike some other states, the Puerto Rico Board doesn’t require you to complete an ethics course prior to obtaining your CPA license! You may have to complete one as part of your annual CPE requirements once you’re licensed though, but you can worry about that later :).
Get Your CPA License!
Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!
Puerto Rico’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Education transcripts (if necessary*)
- Verification of Experience (as part of application)
- Certificate of Good Conduct from the Police Department indicating that you have not been convicted of a felony or misdemeanor that implies moral turpitude.
- Certificate of Compliance with ASUME
- Certificate of membership with the Puerto Rico CPA Society
- Application fee ($207)
*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150-hour rule).
Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.
Additional Resources and Information
More info on Application Process
More info on Licensing Process
Contact Information
Puerto Rico Board of Examiners of Certified Public Accountants
Office Address
Department of State
Assistant Secretary of Examination Boards
Board of Examiners of Certified Public Accountants
P.O. Box 9023271 San Juan, PR 00902-3271
Email: lbarreto@nasba.org
Phone: (787) 722-2121, ext. 4302
Additional Organizations
Was this post helpful? If so, please share it with anyone else who you think it might help! If you have any questions, please leave a comment below and I’ll help you figure things out.
To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
