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Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Puerto Rico CPA requirements. Please note that obtaining a CPA license in Puerto Rico may require additional qualifications including continuing education or work experience

The data on this page was last reviewed and updated in January 2024.

CPA Exam Requirements in Puerto Rico


Baccalaureate degree is required
150 total semester hours
32 semester hours of accounting
32 semester hours of business
Additional semester hour requirements. See full education requirements on the Puerto Rico Board of Accountancy website.

View Other Puerto Rico Education Requirements.


US citizenship is required.

Puerto Rico residency is required.


Minimum age: 21 Years Old

Exam Fees:

Education Evaluation Application Fee $90.00
Auditing and Attestation (AUD) $394.80
Financial Accounting and Reporting (FAR) $394.80
Regulation (REG) $394.80
Business Analysis and Reporting (BAR) $394.80
Information Systems and Controls (ISC) $394.80
Tax Compliance and Planning (TCP) $394.80

*Registration fee for re-examination depends on the number of parts you are retaking. Fees are always subject to change.

CPA License Requirements in Puerto Rico


150 semester hours (BA) is required.

Work Experience

1 Year of Work experience is required

Either 150 hours plus a BA degree with no experience OR a candidate who has not completed the educational requirement at a recognized university, but has practiced the profession for 8 years.

Other Qualification

Background check required

Residency required

Getting your CPA license in Puerto Rico can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Puerto Rico State Board of Accountancy for complete licensing information.

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