State CPE Licensing Requirements

Puerto Rico CPE

Please note: The CPE Information provided in this section relates to CPAs only.
[Return to state selection]
 
 
Accepted:       Yes, Puerto Rico requires NASBA approved courses and MasterCPE is an NASBA sponsored provider.
 
Renewal Date:       7/31 triennially
 
Reporting Period:       8/1 to 7/31 triennially
 
Required Hours:       120 hours; 90 hours if CPA is not practicing
 
Ethics Required:       3 hours of professional ethics for active and active industry licensees.
 
Subject Rqmts:       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 Limits:      
  • 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 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, or the 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.
 
Contact Info:       Puerto Rico Board of Accountancy
Box 9023271
Old San Juan Station
San Juan, PR 00902-3271
Phone: 787-722-4816
Fax: 787-722-4818
 
Web address:       http://www.pr.gov/Estado/inicio/cpa.htm
 

© 2016 MasterCPE LLC
7683 SE 27th St., #216
Mercer Island, WA 98040
    

MasterCPE

Continuing Education for Smart Professionals