CPA License In Puerto Rico

Puerto Rico requires 150 credit hours to sit for the CPA exam and get a CPA license.  However, you do not need to worry about getting work experience because there is no requirement.

Puerto Rico CPA Exam Requirements

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  • Minimum age: 21
  • U.S. Citizenship Required
  • Residency in Puerto Rico Required

Education Requirements to Sit for Exam

  • Bachelor’s Degree with 150 semester hours
  • Minimum 2.0 GPA
  • 38 semester hours in accounting
  • 32 semester hours in general business courses


CPA License Requirements

Work Experience

  • 1 year of accounting work experience under the supervision of a licensed Certified Public Accountant


Exam Fees

The cost to take all four sections of the CPA exam in Puerto Rico is $743 plus the initial $210 application fee.  The re-examination registration fee varies depending on the number of sections you are signing up for.

Auditing and Attestation (AUD)$195.35
Business Environment and Concepts (BEC)$176.25
Financial Accounting and Reporting (FAR)$195.35
Regulation (REG)$176.25
Application Fee:$210


Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Fill out and submit all required CPA license application paperwork
  3. Pay the CPA license application fee

Exam Information and Resources

Puerto Rico CPA Exam Candidates

Puerto Rico CPA License FAQ

For more details, please contact:

Puerto Rico Board of Accountancy
Box 9023271
Old San Juan Station
San Juan, PR

Phone: 787-722-2121
Fax: 787-722-4818
Email: [email protected]
Email: [email protected]


What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA Review Course that fits your budget, learning style and schedule.  It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to Pass your first CPA exam!