Puerto Rico CPAs must complete 120 CPE hours every 3 years for both public and private practice CPAs.
New licensees require CPE credit hours starting from the period beginning on August 1 of the calendar year in which the license is issued. They must complete 120 CPE credit hours during the renewal period, including at least 40 hours in accounting, auditing, and taxation subjects.
Puerto Rico CPAs must complete three (3) hours of professional ethics in accordance with AICPA standards. Click here to view ethics courses on MYCPE ONE.
- Public Practice CPAs: A minimum of 40 hours per renewal period in accounting, auditing, and taxation, with 28 hours dedicated to accounting and auditing and 12 hours allocated to taxation. Alternatively, 28 hours can be in taxation and 12 hours in accounting and auditing.
- Private Practice CPAs: A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects.
- A maximum of 24 hours can be reported in communication, behavioral sciences, public relations, and sales of securities for both public and private practice CPAs.
No specific subject areas are specified, but NASBA-approved fields are accepted. View more
Puerto Rico CPAs can complete a maximum of 50% of their CPE hours through self-study.
Eligible activities include Published Materials (max. 60 hours), Self-Study (max. 60 hours), Instructor, University/College credits, and more.
CPE credits must be completed by July 31, triennially.
The reporting period runs from August 1 to July 31, triennially.
Puerto Rico CPAs must renew their licenses by December 1, triennially.
If CPE requirements are not met by the renewal date, CPAs have until November 30 of their license expiration year to make up the deficiencies. However, credits earned during this period will not apply to the next reporting period.
Fast Track CPE offers expertly curated Puerto Rico CPE packages that meet the state’s continuing education requirements. These comprehensive packages save time by covering all the CPE needs.
No, Puerto Rico CPAs cannot carry forward excess CPE credits to the next reporting cycle.
The renewal fee for Puerto Rico CPAs is $225.
Yes, the Puerto Rico Board of Accountancy accepts courses if the provider is approved by NASBA. As a NASBA-approved provider (143597), our courses are aligned with Puerto Rico CPE regulations. You can refer to the "QUALIFIES FOR" section on each course page to check eligibility.
