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Puerto Rico CPA CPE Requirements

Know Your Requirement

Puerto Rico CPA CPE Requirements Overview

CPE Requirements120 hours every 3 years for Public and Private Practice CPAs.
License Renewal PeriodRenew your CPA license by December 1, triennially.
CPE Reporting CycleAugust 1 to July 31, triennially.
Ethics RequirementThree (3) hours of professional ethics in accordance with the AICPA standards.
Carryover creditPuerto Rico CPAs cannot carry over excess credits to the next reporting cycle. 
Subject Area Restriction
  • Public Practice CPAs: Min. 40 hours per renewal period in Accounting, Auditing, and Tax, with 28 hours dedicated to Accounting and Auditing, and 12 hours allocated to Taxes. Alternatively, 28 hours can be in Tax and 12 hours in Accounting and Auditing. 
  • Private Practice CPAs: A min. of 30 hours with a max. of 60 hours in industry-specific subjects. 
  • Max. 24 hours may be reported in communication, behavioral sciences, public relations, and sales of securities for both public and private practice CPAs.

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Simplifying Regulations for 2024

Puerto Rico CPE RequirementPuerto Rico CPAs are required to complete 120 hours every 3 years for Public and Private Practice CPAs.
Initial CPE HoursNew 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. View more
Ethics RequirementThree (3) hours of professional ethics in accordance with the AICPA standards. View more
Content Requirement
  • Public Practice CPAs: Min. 40 hours per renewal period in Accounting, Auditing, and Tax, with 28 hours dedicated to Accounting and Auditing, and 12 hours allocated to Taxes. Alternatively, 28 hours can be in Tax and 12 hours in Accounting and Auditing. 
  • Private Practice CPAs: A min. of 30 hours with a max. of 60 hours in industry-specific subjects. 
  • Max. 24 hours may be reported in communication, behavioral sciences, public relations, and sales of securities for both public and private practice CPAs.
Subject AreasNo specific subject areas are specified, but NASBA-approved fields are accepted. View more
Learning Modes
Max. 50% of CPE can be completed through self-study.
Eligible Learning Activities
Includes Published Materials (max. 60 hours), Self-Study (max. 60 hours), Instructor, University/College credits, and more.
CPE Deadline
CPE credits must be completed by July 31 triennially.
Fast Track CPE
Our Fast Track Puerto Rico CPE packages are expertly curated bundles that meet Puerto Rico CPAs’ exact continuing education requirements. Save significant time selecting individual courses by choosing our comprehensive packages that cover all your CPE needs. View more
Reporting
August 1 to July 31, triennially.
License Renewal
Renew your CPA license by December 1, triennially. Failure to renew by this date allows CPAs a period from August 1 to November 30 of their license expiration year to make up any credit hour deficiencies. However, credits earned during this time won’t apply to the next reporting period. View more
Carry Forward
Puerto Rico CPAs cannot carry over excess credits to the next reporting cycle.
Renewal Fees
The renewal fee for Puerto Rico CPAs is $225.

Do MY-CPE Courses Qualify for CPE in the State of Puerto Rico? Yes!

Puerto Rico accepts continuing education courses from NASBA sponsors, and MY-CPE is a registered sponsor and specializes in various learning formats, including - 

  • Group Internet Based, 
  • QAS Self-Study, 
  • Group Live, and 
  • Virtual Events.

You can verify our NASBA sponsorship under MY-CPE LLC on the NASBA Registry. For convenient access to our courses, click here to explore the MY-CPE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the largest online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for the Puerto Rico Board of Accountancy

Box 9023271 
Old San Juan Station 
San Juan, PR 00902-3271 
Phone: 629-203-1992 
Fax: 615-564-2128 
Email: deptestadopr@estado.pr.gov
Website: Department of State 

Disclaimer: We regularly update our website to ensure the information regarding Puerto Rico’s CPE requirements is current and accurate. However, for your complete understanding and to ensure compliance, we strongly advise you to visit the official state requirements page for the most up-to-date and definitive information.

Individual Subscription

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  • true true 13,000+ Hrs of Approved Content
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Puerto Rico CPA CPE Compliance

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Frequently Asked Questions

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. 

  • 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.