To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in Puerto Rico.
The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Puerto Rico. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.In addition to the requirements listed above, students must complete the following to be licensed.
Education Requirements for CPA Licensure
Baccalaureate or higher degree from an accredited college or university.
32 semester hours in accounting courses.
32 semester hours semester hours in business related subjects.
Total Credit Hours
150 semester hours
Experience Requirements for Licensure
Minimum Work Experience
One-year of full-time experience to include a minimum of 1,820 qualifying hours. A minimum of three-years of part-time experience is acceptable.
Note:Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at email@example.com prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.