CPA exam and license requirements in Puerto Rico

Puerto Rico requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Puerto Rico Board of Examiners of Certified Public Accountants. Last reviewed 2026-08-10.

Credit hours to sit: 120
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
State ethics requirement: See below

How many credit hours do you need to sit for the CPA exam in Puerto Rico?

Puerto Rico requires 120 semester credit hours to sit for the CPA exam. Candidates in Puerto Rico sit under the rules of the Puerto Rico Board of Examiners of Certified Public Accountants.

How many credit hours do you need for a CPA license in Puerto Rico?

Puerto Rico requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Puerto Rico?

The CPA exam in Puerto Rico costs $262.64 per section, a $146 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Puerto Rico board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Puerto Rico?

Puerto Rico gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Puerto Rico require a CPA ethics exam?

Puerto Rico: No ethics exam is required for initial licensure; 3 hours of ethics CPE are required only per triennial renewal.

What work experience is required for a CPA license in Puerto Rico?

Puerto Rico requires one year (1,820 hours) of full-time experience (or three years part-time) for the traditional pathways, and two years (3,640 hours) for the new bachelor's-only pathway, in public accounting, industry/government, or academia.

Who regulates CPAs in Puerto Rico?

CPAs in Puerto Rico are regulated by the Puerto Rico Board of Examiners of Certified Public Accountants. Its published requirements are at https://www.statedepartment.pr.gov/juntas-examinadoras/certified-public-accountants.

Recent changes and notes for Puerto Rico

U.S. citizenship and Puerto Rico residency or place of business required; minimum age 21 to be certified (18 to sit).
120 semester hours (24 accounting + 24 business, grade C or better) to sit; 150 hours (32 accounting + 32 business) for traditional licensure.
Ley 174-2025 (signed Dec 19, 2025; effective Mar 19, 2026) adds a bachelor's + 30-hours + 1-year pathway and a bachelor's-only + 2-years pathway, plus individual mobility.
The exam runs through NASBA CPA Examination Services, which also administers Puerto Rico licensing and renewals.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://nasba.org/exams/cpaexam/puerto-rico. Requirements change; confirm with the Puerto Rico Board of Examiners of Certified Public Accountants before applying.