Puerto Rico CPA Exam Requirements 2026
A qualified candidate can use the Puerto Rico route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
Puerto Rico CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Effective March 18, 2026, Puerto Rico recognizes a post-graduate accounting route with one year of experience, a bachelor's degree with 120 semester hours plus 30 additional hours and one year, or a bachelor's degree with 120 semester hours and two years/3,640 hours of experience. Effective March 18, 2026.
Are you eligible for the CPA Exam in Puerto Rico?
Puerto Rico allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 18 years old.
- Meet Puerto Rico's jurisdiction-residency requirement.
- Meet the published good-moral-character requirement.
- Complete at least 120 semester hours.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- The 120 general college-level credits must be earned from an accredited college or university.
The 120 general college-level credits must be earned from an accredited college or university.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | A degree is not required to sit; complete every published credit-hour and subject requirement by the applicable deadline. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | Yes, a Puerto Rico residency rule is identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | Every accounting course must carry a grade of C or higher. The 24-hour general-business block must have an average grade of C or higher. Online, correspondence, and CLEP credit must appear on an official transcript from an accredited university. |
| Accounting | 24 | 36 | Course classification is determined by the application authority. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Allowed subject to the published conditions
- AP credit: Confirm with the application authority
- Pass/fail credit: Not accepted under the published rule
- Internship credit: Confirm with the application authority
Puerto Rico eligibility gap planner
Enter your education and personal details to compare them with the published Puerto Rico requirements. Nuanced course classifications still require an official evaluation.
Check 6 published eligibility gates
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How to apply for the CPA Exam in Puerto Rico
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- NIES evaluation when education was earned outside the United States.
- evidence of Puerto Rico residence or a place of business in Puerto Rico.
- statement of intent to become a U.S. citizen when the applicant is not a U.S. citizen.
Processing time
two to four weeks from the file-completion date
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Puerto Rico application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Puerto Rico application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Puerto Rico exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Apply only for a section you are prepared to take within the next six months; application and examination fees are generally nonrefundable.
- Only one section may be selected per Exam Section Application.
- The 30-month credit window begins on the score-release date of the first passed section.
- Written hardship or good-cause exception requests are discretionary with the Board.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
The completed original evaluation must be sent directly from NIES to CPAES; photocopies are not accepted.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Puerto Rico participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Puerto Rico CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Confirm |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective March 18, 2026, Puerto Rico recognizes a post-graduate accounting route with one year of experience, a bachelor's degree with 120 semester hours plus 30 additional hours and one year, or a bachelor's degree with 120 semester hours and two years/3,640 hours of experience. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Post-graduate accounting route plus one year
Qualifying post-graduate education with an accounting concentration or equivalent and one year of experience, subject to Board rules.
Effective: March 18, 2026
120-hour bachelor's degree plus 30 hours and one year
Qualifying bachelor's degree with 120 semester hours, an accounting concentration or equivalent, 30 additional semester hours, and one year of experience.
Effective: March 18, 2026
120-hour bachelor's degree plus two years
Qualifying bachelor's degree with 120 semester hours and an accounting concentration or equivalent, plus two years/3,640 hours of experience.
Effective: March 18, 2026
Pathway timing matters: Effective date: March 18, 2026. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Puerto Rico CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Puerto Rico?
Puerto Rico currently lists 120 semester hours for exam eligibility. A degree is not required to sit, but every accounting, business, and personal requirement still applies.
Do I need 150 semester hours to sit in Puerto Rico?
No. Puerto Rico allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Puerto Rico to take the CPA Exam?
Yes. Puerto Rico has a jurisdiction-residency requirement. Review the official application for acceptable ways to satisfy it.
Can I apply before my degree is awarded in Puerto Rico?
Puerto Rico does not require a degree to sit. Every published credit-hour and subject requirement must still be complete by the application deadline unless the official instructions expressly provide otherwise.
How much does the CPA Exam application cost in Puerto Rico?
The current known first-section total is $510.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Puerto Rico CPA Exam credits last?
Puerto Rico provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Puerto Rico?
Puerto Rico accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this Puerto Rico page as your eligibility command center, then move into application timing and study-material research.
Official Puerto Rico sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Contadores Públicos AutorizadosGovernment of Puerto Rico Department of State · Government
- Puerto Rico CPA ExamNational Association of State Boards of Accountancy · NASBA
- Ley de Contabilidad Publica de 1945, Ley 293, as amendedPuerto Rico Office of Management and Budget · Government
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.