# Puerto Rico — CPA continuing professional education (CPE) requirements by US jurisdiction

For Puerto Rico, license renewal date is 12/1 triennially; cpe reporting period is 8/1 to 7/31 triennially; general cpe hours requirement is 120 hours for CPAs Public Practice and CPAs Private Practice  Ethics Required  Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice; other subject area requirements is 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; date of last revision is 4/28/2023, verified against its source on 2026-08-12.

- **Jurisdiction:** Puerto Rico _(our reading, not quoted from the source)_
- **License renewal date:** 12/1 triennially _(verified: appears in the quote below)_
- **CPE reporting period:** 8/1 to 7/31 triennially _(verified: appears in the quote below)_
- **General CPE hours requirement:** 120 hours for CPAs Public Practice and CPAs Private Practice  Ethics Required  Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice _(verified: appears in the quote below)_
- **Other subject area 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 _(verified: appears in the quote below)_
- **Date of last revision:** 4/28/2023 _(verified: appears in the quote below)_

## What the source says

> License Renewal Date 12/1 triennially CPE Reporting Period 8/1 to 7/31 triennially General Requirement 120 hours for CPAs Public Practice and CPAs Private Practice Ethics Required Three (3) hours of professional ethics in accordance with the AICPA standards for CPAs Public Practice and CPAs Private Practice Other Subject Area 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

## Source

- https://www.nasbaregistry.org/cpe-requirements/puerto-rico

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).