Puerto Rico CPA Requirements

Puerto Rico Residency and Education Requirements

General Requirements

Applicant must be a citizen of the United States or have duly declared his/her intention of becoming a citizen of the United States. For those persons who, having declared their intention of becoming citizens of the United States of America, have not carried through the procedure for the final declaration of citizenship or whose applications for such citizenship have been finally denied, their licenses shall be ipso facto cancelled together with the rights obtained under Puerto Rico rule.

Applicant must be a resident of the Commonwealth of Puerto Rico or have a place of business or be employed therein.

Applicant must have attained legal age (21 years old).

Applicant must present a certificate of no penal record indicating that he/she has not been convicted of a felony or misdemeanor that implies moral turpitude.

Applicant must provide a Certificate of Compliance with ASUME. Applicant must obtain a certificate of membership with the Puerto Rico CPA Society.

Education Requirements

Legislative Update: Effective April 1, 2026, Puerto Rico will offer an alternative pathway to licensure.

An applicant must complete 120 semester hours of general college education to include a bachelors degree with 24 semester hours in accounting and 24 semester hours in general business courses from a nationally or regionally accredited college or university approved by the Board, with an average grade of no less than “C” or its equivalent in accounting and business courses, as stipulated by the Board via regulation.