CPE Requirements Puerto Rico

CPE Requirements Puerto Rico
License Renewal Date12/1 triennially
CPE Reporting Period8/1 to 7/31 triennially
General Requirement120 hours for CPA practitioners

90 hours for non-practicing CPAs
Ethics RequirementThree (3) hours of professional ethics for CPA practitioners and non-practicing CPAs
Other Subject Area RequirementsForty (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.

Additional Requirements

The requirements on this page are general in nature. For a more detailed view and to get the most up to date information, visit:

Puerto Rico Board of Accountancy
Box 9023271
Old San Juan Station
San Juan, PR 00902-3271
Phone: 629-203-1992
Fax: 615-564-2128
Email: [email protected]
Board Website
Board Statutes

National Registry of CPE Sponsors