CPE requirements for CPAs

Puerto Rico CPA CPE Requirements

Q: Are there other Puerto Rico CPE limits?

• Daily Limitation: 10 hours maximum per calendar day. • Published Materials: Credit for authoring published materials is limited to 60 hours. • Self-Study: This type of credit is limited to 50% of the total hours required. Interactive courses approved by the NASBA QAS will receive full credit. All non-interactive or non-QAS approved courses will receive half credit. • Subject Areas: For CPAs in Public Practice and Private Practice, no more than 24 hours may be reported in communication, behavioral sciences, public relations and sales of securities.

Q: What other Puerto Rico CPE policies apply?

• Puerto Rico CPA Society. • Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy. • Credit may be obtained for the supervision of thesis and seminar-type graduate courses if the work contributes to the CPA's professional competence. • Grace Period: The CPA which does not meet the minimum credit hours required in a period of renewal may correct deficiencies during the period from August 1 until November 30 of the year in which your CPA license expires. Credit hours accumulated during this period for the purpose of remedying a deficiency will not be counted for the next period of reporting CPE requirements.

Checked against the NASBA Registry. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

Puerto Rico CPAs must complete 120 hours every three years. The requirement includes 3 hours of ethics every three years. Self-study is capped at 60 hours. The reporting period ends on July 31, every 3 years.

Total hours: 120; every 3 years
Annual minimum: None
Ethics: 3 hrs; every three years · general course qualifies
Self-study: 60 of 120 hrs
Period ends: July 31; every 3 years
Carryover: None

How many CPE hours do Puerto Rico CPAs need?

Puerto Rico CPAs must complete 120 hours every three years.

Reporting period: 8/1 to 7/31 triennially.

NASBA Registry wording: 120 hours for CPAs Public Practice and CPAs Private Practice.

What is the Puerto Rico ethics CPE requirement?

Puerto Rico requires 3 hours of ethics every three years. A general ethics course qualifies.

NASBA Registry wording: Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice.

Does Puerto Rico limit self-study CPE?

Puerto Rico caps self-study at 60 of the 120 hours.

When is Puerto Rico CPE due?

The reporting period ends on July 31, every 3 years.

License renewal: December 1 triennially.

Grace period: Aug 1 - Nov 30.

Can Puerto Rico CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Puerto Rico require hours in particular subjects?

Subject-area requirements: 40 hours accounting and auditing/tax (split varies public vs. private).

NASBA Registry wording: 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.

Are there other Puerto Rico CPE limits?

Daily Limitation: 10 hours maximum per calendar day.
Published Materials: Credit for authoring published materials is limited to 60 hours.
Self-Study: This type of credit is limited to 50% of the total hours required. Interactive courses approved by the NASBA QAS will receive full credit. All non-interactive or non-QAS approved courses will receive half credit.
Subject Areas: For CPAs in Public Practice and Private Practice, no more than 24 hours may be reported in communication, behavioral sciences, public relations and sales of securities.

What other Puerto Rico CPE policies apply?

Puerto Rico CPA Society.
Organization specifically authorized on a request basis by the Puerto Rico Board of Accountancy.
Credit may be obtained for the supervision of thesis and seminar-type graduate courses if the work contributes to the CPA's professional competence.
Grace Period: The CPA which does not meet the minimum credit hours required in a period of renewal may correct deficiencies during the period from August 1 until November 30 of the year in which your CPA license expires. Credit hours accumulated during this period for the purpose of remedying a deficiency will not be counted for the next period of reporting CPE requirements.

Does Pacific CPE count toward Puerto Rico CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Puerto Rico accepts self-study for up to 60 of its 120 hours, so Pacific CPE courses can cover that portion of the requirement.

A general ethics course satisfies Puerto Rico's 3-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: Puerto Rico CPE requirements · revised 4/28/2023
Puerto Rico Board of Accountancy: CPE requirements · the board's own page
Puerto Rico Board of Accountancy website

Every figure on this page was checked against the NASBA Registry summary for Puerto Rico (revised 4/28/2023). Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. The Puerto Rico Board of Accountancy's website did not publish its CPE figures when we checked; its site is linked above and governs where it differs. Rules change. If you find a difference, tell us and we will re-check the sources.

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