Puerto Rico

License Renewal Date
7/31 triennially

CPE Reporting Period
8/1 to 7/31 triennially

General Requirement
120 hours; 90 hours if CPA is not practicing

Ethics Required
3 hours of professional ethics for active and active industry licensees.

Other Subject Area Requirements
40 hours in technical subjects: Accounting, Auditing, Governmental Accounting, Governmental Auditing, Tax, including 12 hours that must be accounting and auditing (active only); 30 hours in industry specific subjects (active industry only)

Credit Limitations

  • Credit for authoring published materials is limited to 60% of the total requirement
  • Only instruction of college courses higher than the basic level may qualify for credit.
  • No more than 40 hours may be reported in behavioral subjects: Effective speaking, Employee supervision, Human Resources, Leadership and motivation, Management by objectives, Speed reading, Time management
  • No more than 24 hours may be reported in Communications, Personal Development and Specialized Knowledge & Applications.
  • Self-study credits are limited to 60% of total requirements.
  • Half credits are not accepted for course total. Half credits for individual subject areas will be accepted if the total for the course is equal to a whole number.

Other State Policies
Program sponsors must be members of NASBA's Registry or fall into one of the following categories for automatic approval:

  • School of Certified Public Accountants of Puerto Rico.
  • Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy

Credit may be obtained for the supervision of thesis and seminar-type graduate courses if the work contributes to the CPA's professional competence.

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