Please note: The CPE Information provided in this section relates to CPAs only.
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Puerto Rico |
| Renewal Date: |
12/01 |
| Reporting Period: |
8/1 to 7/31 triennially |
| Required Hours: |
120 hours, 12 hours of A & A |
| Ethics Required: |
3 hours every three-year period. |
| Subject Breakdown: |
40 hours in technical subjects: Accounting, Auditing, Governmental Accounting, Governmental Auditing, Tax |
| Credit Limits: |
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. |
| Other State Policies: |
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 |
| Contact Info: |
Puerto Rico Board of Accountancy
Box 3271
Old San Juan Station
San Juan, Puerto Rico 00904-3271
USA
Phone: 787-722-4816
Fax: 787-722-4818
|
| Web address: |
http://www.pr.gov/Estado/inicio/cpa.htm |
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