Puerto Rico CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Puerto Rico? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Puerto Rico, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. 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. For example, did you know that as a candidate in Puerto Rico you can sit prior to graduation if you are in the final semester of completing your BA degree and 150 semester hours of general education?

Please note that obtaining a CPA license in PR may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in January 2018.

CPA Exam Requirements in Puerto Rico


  • Baccalaureate degree is required.
  • 150 semester hours is required to sit for the CPA exam.
  • Additional semester hour requirements. See full education requirements on the Puerto Rico Board of Accountancy website.

View Other Puerto Rico Education Requirements.

Puerto Rico Requirements & Education Options

As a first-time applicant, you must have completed:

  • Be a resident of Puerto Rico or have a place of business in Puerto Rico. Please Note: Initial and re-examination candidates must meet the residency requirement;
  • Be at least 21 years of age at the time of certification;
  • Meet education requirements indicated below:
    • If you completed your education on or after January 1, 2000, you must meet the following educational requirement:
      • Earned a baccalaureate degree or higher
      • Completed 150 semester hours (225 quarter) hours of general college level education
      • Completed 32 semester (48 quarter) hours in accounting subjects
      • Completed 32 semester (48 quarter) hours in accounting and general business such as business law, information systems, economics and finance
      • Earned a minimum 2.0 GPA

    If you are in your final semester or quarter for completing your baccalaureate degree and 150 semester hours of general education, you can qualify for the examination provided you have completed 32 semester (48 quarter) hours in accounting with a minimum 3.0 CPA prior to submitting your application. You will not be eligible to be licensed until you have completed the full education requirement. If your education is in progress when you submit your examination application, you must submit an official transcript and this Certificate of Enrollment. Once your education has been completed, you will be required to submit an additional official transcript showing all courses and degree(s) as complete.


US citizenship is required.


Minimum age:
21 Years Old

Find CPA Test Centers

Visit prometric.com to find a CPA test center in Washington near you.

More Information
Free U.S. CPA Exam Qualification Services for International Candidates
Earn University Accounting Credits

accounting career guide

Try the Wiley CPAexcel Course with FREE access to over 7,500 CPA Exam questions and much more.

Start My Free Trial

Instant Access, No Credit Card Required

Exam Fees:
Initial Application Fee: $210.00
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $983.80

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Puerto Rico Board of Public Accountancy
Email: lbarreto@nasba.org
Phone: 787-722-4816
Fax: 787-722-4818

Box 9023271
Old San Juan Station
San Juan, PR 00902-3271

CPA License Requirements in PR


150 semester hours (BA) is required.

Work Experience

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

Social Security Number 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.

Links and Resources:

Learn about CPA Exam Requirements in other states: