CPE Requirements
Puerto Rico
Date of Last Revision: 4/28/2023
License Renewal Date
12/1 triennially
CPE Reporting Period
8/1 to 7/31 triennially
General Requirement
120 hours for CPAs Public Practice and CPAs Private Practice
Ethics Required
Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice
Other Subject Area Requirements
Forty (40) hours in Accounting, Auditing and Tax
- For CPAs Public Practice:
- 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
- For CPAs Private Practice:
- A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects
Credit Limitations
- Daily Limitation: 10 hours maximum per calendar day
- Published Materials: Credit for authoring published materials is limited to 60 hours.
- Self-Study: This type of credit is limited to 50% of the total hours required. Interactive courses approved by the NASBA QAS will receive full credit. All non-interactive or non-QAS approved courses will receive half credit.
- Subject Areas: For CPAs in Public Practice and Private Practice, no more than 24 hours may be reported in communication, behavioral sciences, public relations and sales of securities.
Credit Calculation
- Instruction: For the first time taught, licensees receive credit for preparation time and presentation time - preparation time is limited to two times the presentation time. Credit for subsequent presentations of the same course is allowed, if the material has substantially changed.
- Partial Credit: Half credits are accepted after the first hour.
- University/College Credit: Participants or instructors will be granted 15 hours per semester hour or 10 hours per quarter hour.
Other State Policies
- Program sponsors must be approved by the Puerto Rico Board, be approved by NASBA's Sponsor Registry or fall into one of the categories below for automatic approval:
- Puerto Rico CPA Society
- Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy
- AICPA
- Credit may be obtained for the supervision of thesis and seminar-type graduate courses if the work contributes to the CPA's professional competence.
- Grace Period: The CPA which does not meet the minimum credit hours required in a period of renewal may correct deficiencies during the period from August 1 until November 30 of the year in which your CPA license expires. Credit hours accumulated during this period for the purpose of remedying a deficiency will not be counted for the next period of reporting CPE requirements.
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