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General
I’ve recently passed the Uniform CPA Examination (Exam) and I want to apply for Puerto Rico CPA licensing. How do I proceed?
All the information, requirements and application for licensing are located on our website.
How long is the process?
About one to two weeks. However, it could be longer if deficiencies are found within your application.
Is there a timeframe in which I must apply for licensure after passing the Exam?
No. However, please refer to Puerto Rico Rules and Regulations for licensing requirements.
Do my Exam credits expire for Puerto Rico?
No. Once you have successfully completed all four sections of the Exam, your scores will not expire.
Do I need to send verification of my scores if I passed the Exam for Puerto Rico?
No. Verification of your scores will remain on file at NASBA.
I want to apply for the Puerto Rico CPA license, but I sat and passed the Exam in another state other than Puerto Rico. How do I transfer my Exam grades?
You will need to submit the Authorization for Interstate of Exchange of Examination and Licensure Information. In turn, the State Board will submit the official verification back to you to include with your online application. Some Boards have given NASBA the ability to provide this information. Please visit NASBAstore.org to learn more about score transfers.
Is there a fee associated with the “Authorization of Interstate Exchange” form?
Some states require a fee for verification of your Exam scores and license information. Please check our fee chart to see if your state requires a fee before you send the form to the verifying Board of Accountancy.
If my application is found deficient or denied, will my information remain on file or will I need to resubmit all of the information?
Yes, your information will remain at NASBA Licensing Services for one year. You will only need to submit a new application form, repayment of the application fee, and the deficient items needed to complete your file. If you re-apply after that time period, you will need to submit all new documents with your application.
If my application is denied or found deficient, will I receive a refund?
No. The fee submitted for licensing is a non-refundable fee.
Where can I find information regarding Puerto Rico CPE requirements for renewal?
The CPE requirements for renewals are located on our website.
If my file has to be reviewed by the Board, when should I receive notification?
All final decisions are made by the Board. Please allow two to three business days from the Board meeting for official notification.
Education
Do I have to resubmit my transcripts/international evaluation if I sat for the Exam as a Puerto Rico Exam Candidate?
All Exam information, including transcripts/international evaluations, is kept on file for one year. If you apply after this time period, you must resubmit educational information.
Will I need to resubmit my transcripts (even if I have already submitted them to CPAES for another state) or international evaluation (evaluated to meet requirements for other state to be determined eligible to sit for the Exam)?
Yes. If you sat and passed the Exam as a candidate in another state other than Puerto Rico, you will need to submit all new education information. We only accept U.S. official transcripts. If you are using an international evaluation to qualify as education, you will need to request your international education/credentials re-evaluated course-by-course by NASBA International Evaluation Services to meet Puerto Rico Board Rules and requirements.
Should I have my transcripts sent directly to NASBA Licensing Services?
All transcripts should be sent directly to NASBA.
If I obtained my education from an institution outside the U.S., do I need to submit my original international transcripts?
No. You will need to request your international education/credentials re-evaluated course-by-course by NASBA International Evaluation Services to meet Puerto Rico Board Rules and requirements. You will need to contact NIES at 1.855.468.5382 to find out which documents they require you to submit for your international evaluation report.
Experience
Can I provide an online license verification for my supervisor/CPA?
Yes, we will accept online verification of the CPA that signs your certificate of experience.
Reciprocity
Is the minimum of 120 CPE hours earned within the last three years preceding my licensing application date still required if I have recently just received my initial CPA license in another state?
Yes, at least 120 CPE hours are required to qualify under Reciprocity as stated in the Puerto Rico Board’s Rules. 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.)
How do I transfer my Exam grades and provide verification of my active CPA license?
You will need to submit the Authorization for Interstate of Exchange of Examination and Licensure Information (located in the Reciprocity application) to the State Board where you hold your active CPA license. In turn, the State Board will submit the official verification back to you to include with your online application.
Can I transfer my Exam grades/provide verification of my active CPA license before submitting my application?
No, you will need to submit the Authorization for Interstate of Exchange of Examination and Licensure Information (located in the Reciprocity application) to the State Board where you hold your active CPA license. In turn, the State Board will submit the official verification back to you to include with your online application.