Puerto Rico CPE Requirements

License Renewal Date: Triennial

CPE Reporting Period: August 1 - July 31

General Requirements
  • 120 Total CPE Hours
  • Max. 72 SS format
  • 3 Ethics CPE Hours
  • 12 Accounting/Auditing CPE Hours
  • 40 Technical CPE Hours (includes: Accounting/Auditing, Technical)
  • 24 Personal Development/Communications CPE Hours

Self-Study CPE Hours is limited to 72 hours.
Personal Development/Communications courses are limited to 24 hours.

A new Puerto Rico licensee begins to accumulate CPE Hours hours from August 1 in the year they are initially licensed.

Initial License:

A CPA will not need to report CPE hours the July 31 in the year they are initially licensed. A new CPA begins to accumulate CPE Hours hours from August 1 in the year they are initially licensed.