Puerto Rico CPE Requirements

The Puerto Rico Board of Accountancy CPE requirements are noted below.

What is the Puerto Rico License Renewal Deadline?

Every three years, on July 31

What is the Puerto Rico CPE Reporting Period?

Every three years, from August 1 to July 31

What are the Puerto Rico CPE Requirements?

120 hours required for every three-year period.

At least 40 hours in accounting, auditing, and tax, of which 28 hours must be in accounting and auditing.

No more than 24 hours can be reported for courses in communications, behavioral sciences, public relations and the sale of securities.

Self-study is capped at 60% of the total hours required.

Up to 60 hours of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is capped at the presentation time plus twice that amount for preparation time.

What is the Puerto Rico Ethics Requirement?

At least three hours of ethics must be earned in each three-year reporting period.

Allowable Puerto Rico Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA.
Go to AccountingTools Courses

Puerto Rico CPE Rule Reference

Regulation 8381