Puerto Rico

Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination, please read the Information for Applicants to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online or through the mail. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

First-time applicants may register online via credit card.
(VISA, MasterCard or Discover only)

> APPLY NOW

If applying via mail, send application and any additional required information or documents to:

CPA Examination Services – PR
PO Box 198469
Nashville, TN 37219

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to applicants via email, unless otherwise indicated. This notice is sent to applicants only as acknowledgment of receipt of application.

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Re-applying for the Uniform CPA Examination

Before re-applying for the Uniform CPA Examination, please read the Information for Re-examination Candidates to determine if you are eligible to apply as a re-exam candidate. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Re-examination candidates may register online via credit card (VISA, MasterCard or Discover only). Please allow at least five business days from your submission date for processing.

> APPLY NOW

If applying via mail, please allow at least 15 business days for complete processing of your Re-examination Invoice. Send application and any additional required information or documents to:

CPA Examination Services – PR
PO Box 198469
Nashville, TN 37219

To request your Jurisdiction ID number, send an email to: cpajurid@nasba.org.

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Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

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Fees

All First-Time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application.

All Re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

Applicants are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

All fees must be paid at the time of application and must be in U.S. dollars. Personal checks, certified checks or money orders must be drawn through a U.S. bank and made payable to CPA Examination Services.

Examination Fees

Registration Fees

A fee of $35.00 will be charged each time a check is returned by the bank.

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Exam Requirements

Education

Please read the Information for Applicants for a detailed description of education requirements in this jurisdiction. Educational requirements must be met at the time of application.

Candidates with foreign educational credentials must have their credentials evaluated by:

• Foreign Academic Credentials Service, Inc.
• Josef Silny & Associates, Inc.

Residency

An applicant must:

• be a resident of Puerto Rico or have a place of business in Puerto Rico; Note: both first-time and re-exam candidates must meet the residency requirement.
• be at least 21 years of age at the time of certification;
• not have been convicted of a major or minor crime that implies moral deprivation, and must arrange for a certificate of good conduct (“Certificado Negativo de Antecedentes Penales”) to be submitted by the Puerto Rico Police Department to CPA Examination Services.

Candidates who are not U.S. citizens must submit statements of intention to become a citizen of the U.S. with their applications.

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable.

Candidates with extreme circumstances may request an NTS extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form. For such consideration, this form and supporting documentation must be received no later than 30 days from the date of the extreme circumstance.

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Online Scores

Online scores are available for this jurisdiction. We do not receive all scores at once. If you do not see your score online, we have not yet received your information. The site is updated as scores are received.

NOTE: You must wait at least 48 hours before registering to retake any sections of the examination you did not pass.

> Get Your Online Scores

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NTS Reprints

Candidates who were found eligible to sit for the examination and have paid all required fees can reprint their NTS online.

> Reprint Your NTS

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