|CPE Requirements Puerto Rico|
|License Renewal Date||12/1 triennially|
|CPE Reporting Period||8/1 to 7/31 triennially|
|General Requirement||120 hours for CPA practitioners|
90 hours for non-practicing CPAs
|Ethics Requirement||Three (3) hours of professional ethics for CPA practitioners and non-practicing CPAs|
|Other Subject Area Requirements||Forty (40) hours in Accounting, Auditing and Tax, in which 28 hours must be Accounting and Auditing and 12 hours must be Tax or 28 hours must be Tax and 12 hours must be Accounting and Auditing (CPA practitioners); 30 hours in industry specific subjects (non-practicing CPAs)|
The above are general requirements. There may be additional requirements for individuals whose license has lapsed and/or initial first-time applicants, etc.
Because CPE standards are created and maintained jointly by the AICPA, NASBA (the National Association of State Boards of Accountancy), and individual state boards, we recommend checking with your state board to be absolutely sure you are fulfilling all requirements.
The link at the bottom of this page will take you to NASBA where you can select your state to get additional information specific to your individual case.
A direct link to your state board can also be found below.
The requirements on this page are general in nature. For a more detailed view and to get the most up to date information, visit: