Puerto Rico CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? Yes
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • Minimum of 32 semester hours in accounting and
  • 32 semester hours in general business courses


Baccalaureate with 150 semester hours.

Minimum 2.0 GPA.

Resident or place of business in Puerto Rico.

Residency Requirements

U.S. Citizenship Required: No
Applicant must be a resident, employee, OR have office in the state? Yes

Age Requirements

Age Minimum: 21

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Puerto Rico CPA Application Process

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Puerto Rico CPA Exam Requirements exam fees

Initial Application Fee: $210
Audit: $193.45
Financial: $193.45
Regulation: $193.45
Business: $193.45
Total: $983.80

Special Fees: Application fee varies depending on number of sections applied. Re-exam registration fee (varying amounts based on number of parts)

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Puerto Rico CPA Exam Requirements state board contacts

Puerto Rico Board of Accountancy
Box 9023271
Old San Juan Station
San Juan, PR 00902-3271

Web: www.estado.gobierno.pr/
Phone: 787-722-2121
Fax: 787-722-4818

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Puerto Rico CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in Puerto Rico, follow these steps:

    You must be a United States citizen, or submit a statement of intent to become a citizen, be a resident of, or have a place of business in, Puerto Rico and be at least 21 years of age at time of certification. In addition you will need the following:

    A Bachelor’s degree from a college or university approved by the Board with 150 hours of college credit, to include 38 hours in Accounting and 32 hours in general business, with a minimum 2.0 GPA in the Accounting and business courses. This rule applies to candidates graduating after December 31, 1999. Candidates graduating by December 31, 1999 need:

    1. A Bachelor’s degree in Accounting from a college or university approved by the Board, or

    2. A Bachelor’s degree from a college or university approved by the Board with at least 58 hours in business subjects, of which 32 must be in Accounting, or

    3. A Bachelor’s degree from a college or university approved by the Board with 8 years of public accounting experience in lieu of Accounting and business education hours. The Board may, at its discretion, substitute governmental accounting or teaching experience for public accounting experience.

  • Submit your exam application, enroll in Becker
    If you meet the educational requirements, submit your application to the CPA Examination Services Puerto Rico Coordinator in Nashville, Tennessee. The application fee will be $210 and the exam fees will be $773.80 for a total of $983.80. Allow up to two weeks after receipt of application, fees and transcripts for processing. You are able to apply for one or more sections of the exam at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live, online or self-study to accommodate the needs of all candidates.
  • Request and forward your transcripts
    Contact any educational institutions attended and request that transcripts be forwarded to CPA Examination Services for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After receiving the required information, CPA Examination Services will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
  • Schedule your exam
    Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Guaynabo or any other Prometric location that is convenient to you.