Puerto Rico

Puerto Rico Board of Accountancy
estadodigital.pr.gov/es/juntas-examinadoras/certified-public-accountants/

To sit for the Exam: 120 semester hours including a bachelor's degree, with 24 semester hours of accounting and 24 of business coursework. For licensure, Puerto Rico's Ley Num. 174-2025 (signed December 19, 2025, amending the 1945 Ley de Contabilidad Publica) establishes three pathways: (1) traditional — a bachelor's degree plus 150 total semester hours; (2) a bachelor's degree with 120 hours plus 30 additional semester hours; or (3) a bachelor's degree with 120 hours and an accounting concentration, with no additional coursework required.

Pathways 1 and 2 require 1 year (1,820 hours) of full-time experience (or up to 3 years part-time), certified by a currently licensed CPA. Pathway 3 (the new 120-hour-only route) requires 2 years (roughly 3,640 hours) of experience instead of the additional 30 hours of coursework.

Puerto Rico requires 3 credit hours of professional-ethics coursework based on the AICPA Code of Professional Conduct for reciprocity and renewal; CARE did not confirm a separate standalone post-Exam ethics exam requirement for first-time licensure.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Puerto Rico's three-pathway system is very new: Ley 174-2025 was signed December 19, 2025, with most provisions taking effect 90 days later (around March 2026) — confirm current implementation status with the Board. Applicants must generally be U.S. citizens, at least 21 years old, and resident, employed, or doing business in Puerto Rico. A certificate of good standing from the Colegio de Contadores Publicos Autorizados de Puerto Rico is required at renewal.

https://www.lexjuris.com/lexlex/Leyes2025/lexl2025174.htm — accessed 2026-09-30