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Puerto Rico CPA CPE Requirements (2023)

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CPE Credits for Puerto Rico Certified Public Accountants (CPA) Professionals

Certified Public Accountant (CPA) is a designation given by the American Institute of Certified Public Accountants (AICPA) to individuals that pass the Uniform CPA Examination and meet the education and experience requirements. The CPA designation helps enforce professional standards in the accounting industry. CPA (Certified Public Accountant) is the highest accounting credential in the United States. CPA ensures global recognition for accounting & finance professionals.

The Puerto Rico - Board of Accountancy provides assurance to public that CPA (Puerto Rico) operates at the highest level of professional competence through, verification of education and experience credentials.

PUERTO RICO (PR) CPA CPE REQUIREMENT OVERVIEW

CPE Requirements
120 hours every 3 years for CPA Practitioners and 90 hours every 3 years for non-practicing CPAs
License Renewal Period
December 1 Triennially
CPE Reporting Cycle
August 1 to July 31 Triennially
Ethics Requirement
Three (3) hours of ethics in every 3-years 
Carry Over Credits
Puerto Rico CPA cannot carry forward credits in the next reporting cycle
Subject Area Restriction
  • Self-realization, Spirituality, Personal health or fitness, Sports and recreation, Foreign languages or cultures; and any other subjects that do not contribute directly to the professional competence of the licensee are not allowed for CPE.

Puerto Rico CPA requires 120 hours of CPE to be completed in every 3-year license renewal period and must be reported to the Board by July 31 triennially as part of the renewal process

Click for Further Reference on CPE Regulations for Puerto Rico CPA

What are CPE Requirements for Puerto Rico Certified Public Accountants (CPA) Professionals?

All licensed CPAs in Puerto Rico must complete 120 hours of approved continuing education every 3-year renewal period. Many of our programs in Live and Self-Study are Approved for continuing education for Puerto Rico CPA.

CLICK HERE for myCPE Packages for Puerto Rico CPAs that would meet all of your annual continuing education requirements in one go.

What is the Ethics Requirement for Puerto Rico Certified Public Accountants (CPA) Professionals?

Puerto Rico State Board of Accountancy has a mandatory requirement that Puerto Rico (PR) CPA has to earn at least 3 hours of CPE in a 3-year renewal period in the subject area of ethics. Regulatory AICPA Ethics, Circular 230 Ethics, or Behavioural Ethics all subject areas are approved for qualifying as ethics. At myCPE, we provide Ethics courses to all Puerto Rico (PR) CPAs as a part of our membership initiative.

What is license renewal period for Puerto Rico Certified Public Accountants (CPA) Professionals?

The Puerto Rico (PR) CPA license renewal period ends on December 1 triennially.

What is the CPE reporting cycle for Puerto Rico Certified Public Accountants (CPA) Professionals?

A CPE reporting cycle for Puerto Rico (PR) CPA is August 1 through July 31 triennially.

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PR-CPA Packages

Frequently Asked Questions

Puerto Rico State Board of Accountancy specifies all the subject areas of NASBA as qualifying subject areas for CPE. Hence all the program approved for NASBA fields of study on myCPE shall be eligible for CPE Credits for Puerto Rico CPAs. Click Here for further reference on the state board website

You should choose myCPE Packages for Puerto Rico Certified Public Accountants (CPA) Professionals for the following reasons:

  • Customized packages as per the CPE requirement
  • 3 hours of Ethics learning requirements are completed
  • Most of the learning is from technical subject areas

Our CPE Package for Puerto Rico CPAs is 100% compliant with the regulations of the Puerto Rico State Board of Accountancy and we offer a 100% satisfaction guarantee. If you feel the package is non-compliant, please email our support team at (support@my-cpe.com) and let us know how it is non-compliant and we will happily refund your full payment.

  • Yes, Puerto Rico CPAs must earn 40 hours in Accounting, Auditing, and Tax every renewal period (CPA practitioners) & minimum of 30 hours in industry-specific subjects (non-practicing CPAs)
  • 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 (CPA practitioners).
  • Self-realization, Spirituality, Personal health or fitness, Sports and recreation, Foreign languages or cultures; and any other subjects that do not contribute directly to the professional competence of the licensee are not allowed for CPE.


A CPA is not required to report CPE hours till July 31 in the year they are initially licensed. A new CPA begins to accumulate CPE hours from August 1 in the year they are initially licensed.

All of the following myCPE Learning Activities are approved for Puerto Rico CPAs CPE

  1. Self-Study Courses (Videos)
  2. Live Webinars
  3. Virtual Events
  4. Articles
  5. Packages
  6. Short Videos
  7. E-Book
  8. Certificate Courses


In addition to the above activities, the following mentioned activities may also contribute towards continuing education

  • Service as an instructor, lecturer, discussion leader 
  • University and college courses 
  • Authorship and publications (maximum 60 CPE hours)

A Puerto Rico (PR) CPA can complete 60% of the total required CPE credits hours via self-study courses. i.e., a Puerto Rico (PR) CPA can complete 72 hours via self-study courses from NASBA approved CPE sponsors. As myCPE is approved by NASBA (Sponsor id 143597) our CPE Packages for Puerto Rico CPAs are compliant with that requirement.

Note: Interactive courses approved by the NASBA QAS will receive full credit.  All non-interactive or non-QAS-approved courses will receive half credit.

No, Puerto Rico State Board does not allow courses completed via nano learning courses to count towards PR CPE requirements.

A registrant must report, at a minimum, the CPE hours required for the registration renewal period. Hours that exceed the number required for the current registration renewal period may not be carried forward to a subsequent registration renewal period.

As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Puerto Rico CPAs. And for further guidance, we have provided details for “QUALIFIES FOR” on each page of the courses about Approval/Qualifications of CPE Credits for your reference.

As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Puerto Rico CPAs. And for further guidance, we have provided details for “QUALIFIES FOR” on each page of the courses about Approval/Qualifications of CPE Credits for your reference. However, it will be the responsibility of each attendee to ensure that they are eligible for the Continuing Professional Education Credits based on their occupation/job profile, knowledge requirements as well as guidelines laid down by their regulatory board before registering for the webinars. So, make sure you check with the respective state board or regulatory body.

The Puerto Rico State Board of Accountancy governs the accounting and auditing profession in the state of Puerto Rico! Here is a link to the State Board Website.