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.
For CPAs in public practice, at least 40 hours in accounting, auditing, and tax, of which 28 hours must be in accounting and auditing and 12 in tax, or 28 hours in tax and 12 hours 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 50% of the total hours required.
Up to 60 hours of the CPE requirement can come from the preparation of published articles and books.
There is a daily limit of 10 CPE hours per calendar day.
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