Puerto Rico CPE Requirements
BOARD INFORMATION FOR REFERRALS:
Puerto Rico Board of Accountancy
BOX 9023271
Old San Juan Station
San Juan, Puerto Rico 00904-3271
USA
Phone: 787-722-4816
Fax: 787-722-4818
Website: http://www.estado.pr.gov/es/
DO PES COURSES QUALIFY FOR CPE IN PUERTO RICO? YES!
Program sponsors must be members of NASBA's Registry or fall into one of the following categories for automatic approval:
- 1) School of Certified Public Accountants of Puerto Rico
- 2) Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy
- 3) AICPA
PES is a member of NASBA's Registry.
LICENSE RENEWAL INFORMATION:
- 120 hours triennially
- 3 hours of Ethics every three-year period
- 40 hours in Accounting, Auditing, and Tax of which 28 of the hours must be in Accounting and Auditing. (CPA Practitioners)
- For CPA Practitioners, no more than 24 hours in communication, behavioral sciences, public relations and sales of securities
- 30 hours in industry specific subjects (Non-practicing CPAs)
RENEWAL DATE:
REPORTING PERIOD:
CREDIT LIMITS: Self-study limited to 60% of the total hours required.
Credit for authoring published materials is limited to 50% of the total requirement. Authorship credits are accepted for the technical revision of a technical publication, but should not exceed 50% of the credit hours that the author would receive. Only instruction of college courses higher than the basic level may qualify for credit. No more than 24 hours may be reported in behavioral subjects: Effective speaking, Employee supervision, Human Resources, Leadership and motivation, Management by objectives, Speed reading, Time management.
If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your board to answer any questions and confirm or clarify any requirements listed here. Information updated 7/31/2017.