Puerto Rico CPE Requirements

CPE Information

License Renewal Date 12/1 triennially
CPE Reporting Period 8/1 to 7/31 triennially
General Requirement 120 hours
Ethics Requirement 3 hours
Other Requirements Forty (40) hours in Accounting, Auditing and Tax
- For CPAs Public Practice:
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
- For CPAs Private Practice:
A minimum of 30 hours with a maximum of 60 hours in industry-specific subjects
Credit Limitations

• Self-Study: This type of credit is limited to 50% of the total hours required.
• Subject Areas: For CPA practitioners, no more than 24 hours may be reported in communication, behavioral sciences, public relations and sales of securities.