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Applicants must meet each of the following:
- Applicant must be a citizen of the United States.
- Applicant must be a resident, have a place of business or be employed in the Commonwealth of Puerto Rico.
- Applicant must be 21 years old.
- Applicant must present a Certificate of Good Conduct from the Police Department indicating that he/she has not been convicted of a felony or misdemeanor that implies moral turpitude.
- Applicant must provide a Certificate of Compliance with ASUME.
- Applicant must obtain a certificate of membership with the Puerto Rico CPA Society.
For those who graduated before December 31, 1999, applicants must meet one of the following:
- A baccalaureate degree in business administration with a major in accounting from a nationally or regionally accredited college or university approved by the Board; OR
- A baccalaureate degree from a national or regional accredited college or university recognized by the Board and at least 58 semester (87 quarter) hours in business subjects, of which 32 semester (48 quarter) hours must be in accounting; OR
- A baccalaureate degree from a national or regional accredited college or university recognized by the Board and, in the absence of having completed the required number of credit hours in business subjects, provide evidence of completing eight years of public accounting experience. (At its discretion, the Board may accept as an equivalent to the one year public accounting experience requirement: two years of private or government accounting experience or two years of university-level teaching in the discipline of accounting.)
For those who graduated after December 31, 1999:
- Complete 150 semester hours of general college education.
- Baccalaureate degree from a nationally or regionally accredited college/university.
- 32 semester hours (48 quarter hours) in accounting.
- 32 semester hours (48 quarter hours) in general business.
- Minimum 2.0 GPA in accounting and business courses.
Applicants must pass the Uniform CPA Examination.
- Initial – $145
- Transfer of Grades – $250
- Reciprocal – $250
- Firm – $250
- Individual Renewal – $180
- Firm Renewal – $185
Experience Requirement for Licensure Effective July 1, 2013
One (1) year of full-time experience in the areas of public accounting, industry/private practice, or academia:
- Must include a minimum of 1,820 qualifying hours
- Must be under the direct supervision of an active CPA in good standing
- A minimum of three (3) years part-time experience is acceptable.
Effective January 1, 2014, NASBA will no longer accept paper applications. All applications for licensure and/or renewal must be submitted through the NASBA Online Licensing Application System.
Click the following links to apply online:
Applicants who obtained their education outside the United States must have their transcripts evaluated by one of the Puerto Rico State Board approved foreign credential evaluation services listed below. Please note: Only applicants with U.S. citizenship will be considered for licensure.
- Applicant must hold an active U.S. CPA license.
- Applicant must present a certificate of no penal record indicating that he/she has not been convicted of a felony or misdemeanor that implies moral turpitude. The certificate must come from the jurisdiction which issued the applicant’s license and from the jurisdiction where his main office is established if different. If the applicant is living in Puerto Rico, they must provide one from both Puerto Rico and the jurisdiction which issued their license.
- Applicant must present verification of active licensure from all places holding an active license, stating the candidate’s compliance with the requisites of Puerto Rico.
- Applicant must have completed 120 hours of CPE within 3 years preceding the date of application. (3) credit hours in subjects related to professional ethics of CPAs, the content of these courses should be based in the Code of Professional Conduct of the AICPA.
- Applicants must have five years of experience in the practice of public accountancy outside of Puerto Rico within the past 10 years preceding the date of application. (1,800 qualifying hours per year.)
- Applicants must provide a Certificate of Compliance with ASUME.
- Applicant must obtain a certificate of membership of the Puerto Rico CPA Society, as required by Law No. 75 of May 31, 1973, as soon as NASBA indicates that it meets all requirements for a reciprocal license. You may contact Maria T. Laboy at the Puerto Rico Society, at 787-754-1950 in order to obtain the certificate.
- After compiling all the required documentation, NASBA will submit the information to the Puerto Rico Board of Accountancy for final approval and issuance of the license.
To apply for a firm license in Puerto Rico, a firm must meet each of the following requirements:
- A copy of the firm’s operating agreement.
- In the case that the purposes are not specific, applicant must also include a sworn statement indicating that the firms will only provide professional accounting services.
- A list of stock holders, members and partners with their respective CPA license number with expiration date.
- Copies of their respective CPA Licenses.
- Firm must have a physical office in Puerto Rico.
- Firm must be registered at the Corporation Division of the Puerto Rico Department of State
- At least one (1) general partner/member must hold an active Puerto Rico CPA license in good standing.
- Each partner must be a Certified Public Accountant of some state in good standing.
- Each partner/member thereof personally engaged within Puerto Rico in the practice of public accountancy must be a certified public accountant of Puerto Rico in good standing.
- Each resident manager in charge of an office of the firm in Puerto Rico must be a certified public accountant of Puerto Rico in good standing.
(Refer to Continued Education Regulation for Puerto Rico CPA’s Num. 7168, for details on how to claim courses taken)
Click the following links to apply online:
August 1 – December 1 (every three years).
- Application and payment must be submitted and received before December 1 of the year the license expires.
August 1 – July 31
- CPE taken after July 31 can be used in the next renewal period.
Please Note: If an application is past the 12/1 deadline, CPE can only be counted from the date the application was received and back three years (i.e., If the Renewal Date is 12/1/2011, and the application was received 2/2/2012, then the acceptable CPE is from 2/2/2009 to 2/2/2012).
CPE Extensions may be requested from the Board. The last date to request extensions is December 1 of the year the license expires.
- Total = 90 CPE hours
- (30) credit hours must be taken on matters directly related to the industry in which the CPA performs and / or the position occupy.
- (3) credit hours in subjects related to professional ethics of CPAs, the content of these courses must be based on the Code of Professional Conduct of the AICPA and the courses must be provided by registered sponsors in accordance with Article 6 of this Regulation.
- Remaining credit hours must be related to the field of business administration, accounting, auditing, taxes or economic activity.
- Total = 120 CPE hours
- (40) credit hours must be earned in accounting, auditing, and taxes at least twelve
- (12) hours of the (40) hours must be in accounting and auditing.
- (3) credit hours in subjects related to professional ethics of CPAs, the content of these courses should be based in the Code of Professional Conduct of the AICPA and the courses must be provided by sponsors registered in accordance with Article 6 of this Regulation.
- Remaining credit hours can be taken in finance, management, economics, commercial law, labor law, quantitative methods, statistics, information systems, practice management, communication, behavioral sciences, public relations, and sales of securities. The credit hours in the fields of communication, behavioral sciences, public relations, and sales of securities may not exceed 24 credit hours.
- 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.
- Puerto Rico Society
- NASBA National Registry Sponsors
- Puerto Rico Universities
- CPA’s requesting CPE credits for courses given in Universities must maintain as evidence a certification issued by the University Registry’s Office as required by form EC – 6.
- 1 credit = 15 credits for CPE (Semester Hours)
1 credit = 10 credits for CPE (Quarter Hours)
- Puerto Rico Governments, Associations, etc. (i.e. Department of Treasury)
- Other entities as approved by the Board.
Verification of Licensure
All verifications of licensure for Puerto Rico are done through the NASBAstore.
Individuals needing verifications on board-specific forms must apply and pay online, then email the form to firstname.lastname@example.org.
APPLY ONLINE - Individual License
APPLY ONLINE - Firm License
Certificate Ceremony Information
Puerto Rico Board
Puerto Rico Society of CPAs
Puerto Rico licensing page in ALL
CPE Extension Form
Toll Free: (866) 350-0017
NASBA Licensing Services
PO Box 198589
Nashville, TN 37219