CPA Residency Requirements
To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:
Minimum age: 21 years of age at the time of certification;
U.S. Citizenship Required - If you are not a U.S. citizen, you must submit statements of intention to become a citizen of the U.S. with your application.
Residency in Puerto Rico Required which includes being 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.
You must not have been convicted of a major or minor crime that implies moral deprivation. A certificate of good conduct (“Certificado Negativo de Antecedentes Penales”) from the Puerto Rico Police Department must be submitted to CPA Examination Services.