Ethics CPE requirement
Puerto Rico: CPA ethics CPE requirement
Puerto Rico Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 3 hours every 3 year(s)
- Cycle notes
- 120 hours per triennium (8/1-7/31) including 3 hours of professional ethics in accordance with AICPA standards (NASBA summary rev. 4/28/2023).
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- Self-study capped at 50%; QAS-approved interactive courses receive full credit, non-QAS half credit. Daily cap 10 hours.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Sponsors must be approved by the PR Board, on NASBA's Registry, or the AICPA/PR CPA Society. Puerto Rico participates in NASBA CPE Audit Service. Spanish-language delivery may matter commercially; not a regulatory finding.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for Puerto Rico
No course is available for this jurisdiction yet.