Medical License Puerto Rico Reciprocity

  1. Puerto Rico Medical License Reciprocity States
  2. Puerto Rico License Verification Lookup
  3. Puerto Rico State Medical Board
  4. Puerto Rico Medical License Exam
  5. Puerto Rico Rn License Lookup
  6. Medical License Puerto Rico Reciprocity Fee

The Board may grant a license by reciprocity to a graduate of a foreign medical school who was licensed in another state by written examination prior to March 8, 1973, if he is certified by an American Board of Medical Specialties. Medicine in the United States or Puerto Rico, the medical college must be accredited by the Liaison Committee. A Medical Physician and Surgeon (MD): Passed a licensing examination acceptable to the Board. Graduated from an accredited medical college or from an ECFMG certified unaccredited medical college. Successfully completed graduate medical training. Practices the art and science of: Curing diseases; Preserving the health of man. Until just a few years ago, the Michigan Board of Medicine accepted reciprocity of the Puerto Rico License. The Michigan Board stopped accepting reciprocity of the Puerto Rico License after officials began an investigation into charges of fraud at the Puerto Rico Board of Medicine. Michigan has ruled that Puerto Rico Medical Licenses will not be considered for Reciprocity due to the Fraud that was discovered in 2006 with members of the Puerto Rico Medical Board selling examination scores to Physicians. Additional Michigan Medical Board Licensing Information: Michigan is the only State with true Reciprocity. Applicant must obtain a certificate of membership of the Puerto Rico CPA Society, as required by Law No. 75 of May 31, 1973, as soon as NASBA indicates that it meets all requirements for a reciprocal license. You may contact Maria T. Laboy at the Puerto Rico Society, at.

Before applying for a CPA license through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s licensure requirements below.

To apply for a CPA license, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your licensure application, apply for the license, maintain your current information and check the status of your license application.

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 you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

For Individual License:

For Firm License:

General Requirements

Applicants must meet each of the following:

  • Applicant must be a citizen of the United States.
  • Applicant must be a resident, have a place of business or be employed in the Commonwealth of Puerto Rico.
  • Applicant must be 21 years old.
  • Applicant must present a Certificate of Good Conduct from the Police Department indicating that he/she has not been convicted of a felony or misdemeanor that implies moral turpitude.
  • Applicant must provide a Certificate of Compliance with ASUME.
  • Applicant must obtain a certificate of membership with the Puerto Rico CPA Society.

Education

For those who graduated before December 31, 1999, applicants must meet one of the following:

  • A baccalaureate degree in business administration with a major in accounting from a nationally or regionally accredited college or university approved by the Board; OR
  • A baccalaureate degree from a national or regional accredited college or university recognized by the Board and at least 58 semester (87 quarter) hours in business subjects, of which 32 semester (48 quarter) hours must be in accounting; OR
  • A baccalaureate degree from a national or regional accredited college or university recognized by the Board and, in the absence of having completed the required number of credit hours in business subjects, provide evidence of completing eight years of public accounting experience. (At its discretion, the Board may accept as an equivalent to the one year public accounting experience requirement: two years of private or government accounting experience or two years of university-level teaching in the discipline of accounting.)

For those who graduated after December 31, 1999:

  • Complete 150 semester hours of general college education.
  • Baccalaureate degree from a nationally or regionally accredited college/university.
  • 32 semester hours (48 quarter hours) in accounting.
  • 32 semester hours (48 quarter hours) in general business.
  • Minimum 2.0 GPA in accounting and business courses.

Exam

Fees

  • Initial – $207
  • Transfer of Grades – $250
  • Reciprocal – $250
  • Firm – $290
  • Individual Renewal – $225
  • Firm Renewal – $225

Experience

Experience Requirement for Licensure Effective July 1, 2013

One (1) year of full-time experience in the areas of public accounting, industry/private practice, or academia:

  • Must include a minimum of 1,820 qualifying hours
  • Must be under the direct supervision of an active CPA in good standing
  • A minimum of three (3) years part-time experience is acceptable.

Online Applications

Effective January 1, 2014, NASBA will no longer accept paper applications. All applications for licensure and/or renewal must be submitted through the NASBA Online Licensing Application System.

Click the following links to apply online:

International Candidates

Applicants who obtained their education outside the United States must have their transcripts evaluated by one of the Puerto Rico State Board approved foreign credential evaluation services listed below. Please note: Only applicants with U.S. citizenship will be considered for licensure.

Reciprocal License

  • Applicant must hold an active U.S. CPA license.
  • Applicant must present a certificate of no penal record indicating that he/she has not been convicted of a felony or misdemeanor that implies moral turpitude. The certificate must come from the jurisdiction which issued the applicant’s license and from the jurisdiction where his main office is established if different. If the applicant is living in Puerto Rico, they must provide one from both Puerto Rico and the jurisdiction which issued their license.
  • Applicant must present verification of active licensure from all places holding an active license, stating the candidate’s compliance with the requisites of Puerto Rico.
  • Applicant must have completed 120 hours of CPE within 3 years preceding the date of application. (3) credit hours in subjects related to professional ethics of CPAs, the content of these courses should be based in the Code of Professional Conduct of the AICPA.
  • Applicants must have five years of experience in the practice of public accountancy outside of Puerto Rico within the past 10 years preceding the date of application. (1,800 qualifying hours per year.)
  • Applicants must provide a Certificate of Compliance with ASUME.
  • Applicant must obtain a certificate of membership of the Puerto Rico CPA Society, as required by Law No. 75 of May 31, 1973, as soon as NASBA indicates that it meets all requirements for a reciprocal license. You may contact Maria T. Laboy at the Puerto Rico Society, at 787-754-1950 in order to obtain the certificate.
  • After compiling all the required documentation, NASBA will submit the information to the Puerto Rico Board of Accountancy for final approval and issuance of the license.

Firms

Puerto

To apply for a firm license in Puerto Rico, a firm must meet each of the following requirements:

  • A copy of the firm’s operating agreement.
    • In the case that the purposes are not specific, applicant must also include a sworn statement indicating that the firms will only provide professional accounting services.
  • A list of stock holders, members and partners with their respective CPA license number with expiration date.
  • Copies of their respective CPA Licenses.
  • Firm must have a physical office in Puerto Rico.
  • Firm must be registered at the Corporation Division of the Puerto Rico Department of State
    • www.estado.gobierno.pr – Click on “Registrar una Corporacion En Línea” and follow application instructions.
  • At least one (1) general partner/member must hold an active Puerto Rico CPA license in good standing.
  • Each partner must be a Certified Public Accountant of some state in good standing.
  • Each partner/member thereof personally engaged within Puerto Rico in the practice of public accountancy must be a certified public accountant of Puerto Rico in good standing.
  • Each resident manager in charge of an office of the firm in Puerto Rico must be a certified public accountant of Puerto Rico in good standing.

Renewals

The Puerto Rico Board of Accountancy Guidance Statement on CPA Classification or Type for All Certified Public Accountants Under the Jurisdiction of Puerto Rico.

The Puerto Rico Board of Accountancy Guidance Statement Regarding Ruling 8381- Mandatory CPE for Certified Public Accountants.

Click the following links to apply online:

Renewal Period

August 1 – December 1 (every three years).

  • Application and payment must be submitted and received before December 1 of the year the license expires.

Reporting Period

August 1 – July 31

  • CPE taken after July 31 can be used in the next renewal period.

Please Note: If an application is past the 12/1 deadline, CPE can only be counted from the date the application was received and back three years (i.e., If the Renewal Date is 12/1/2011, and the application was received 2/2/2012, then the acceptable CPE is from 2/2/2009 to 2/2/2012).

CPE Requirements

Medical License Puerto Rico Reciprocity

CPE Extensions may be requested from the Board. The last date to request extensions is December 1 of the year the license expires.

Non-Practicing CPA

  • Total = 90 CPE hours
  • (30) credit hours must be taken on matters directly related to the industry in which the CPA performs and / or the position occupy.
  • (3) credit hours in subjects related to professional ethics of CPAs, the content of these courses must be based on the Code of Professional Conduct of the AICPA and the courses must be provided by registered sponsors in accordance with Article 6 of this Regulation.
  • Remaining credit hours must be related to the field of business administration, accounting, auditing, taxes or economic activity.

Practicing CPA

Puerto Rico Medical License Reciprocity States

  • Total = 120 CPE hours
  • 40 CPE credits in accounting, audit and tax. 12 CPE credits in accounting and auditing and 28 in taxes or 28 in accounting and audit and 12 in taxes.
  • (3) credit hours in subjects related to professional ethics of CPAs, the content of these courses should be based in the Code of Professional Conduct of the AICPA and the courses must be provided by sponsors registered in accordance with Article 6 of this Regulation.
  • Remaining credit hours can be taken in finance, management, economics, commercial law, labor law, quantitative methods, statistics, information systems, practice management, communication, behavioral sciences, public relations, and sales of securities. The credit hours in the fields of communication, behavioral sciences, public relations, and sales of securities may not exceed 24 credit hours.

Credit Limitations

  • Credit for authoring published materials is limited to 60% of the total requirement.
  • Only instruction of college courses higher than the basic level may qualify for credit.
  • No more than 40 hours may be reported in behavioral subjects: Effective speaking, Employee supervision, Human Resources, Leadership and motivation, Management by objectives, Speed reading, Time management.
  • No more than 24 hours may be reported in Communications, Personal Development and Specialized Knowledge & Applications.
  • Self-study credits are limited to 60% of total requirements.
  • Half credits are not accepted for course total. Half credits for individual subject areas will be accepted if the total for the course is equal to a whole number.

Acceptable Providers

Puerto Rico License Verification Lookup

  • Puerto Rico Society
  • Puerto Rico Universities
    • CPA’s requesting CPE credits for courses given in Universities must maintain as evidence a certification issued by the University Registry’s Office as required by form EC – 6.
    • 1 credit = 15 credits for CPE (Semester Hours)
      1 credit = 10 credits for CPE (Quarter Hours)
  • Puerto Rico Governments, Associations, etc. (i.e. Department of Treasury)
  • Other entities as approved by the Board.

Verification of Licensure

Puerto Rico State Medical Board

All verifications of licensure for Puerto Rico are done through the NASBAstore.

Individuals needing verifications on board-specific forms must apply and pay online, then email the form to nasbastore@nasba.org.

Under Puerto Rico law, provisions relating to regulation of physicians are provided under 20 L.P.R.A. § 31 through 20 L.P.R.A. § 56e. Every person wishing to obtain a license to practice medicine and surgery or of osteopathy must be of age and have resided uninterruptedly in Puerto Rico for a minimum of six months, excluding sporadic trips from the state for medical, business or pleasure purposes, and also excluding any trip from the country to study abroad in universities, colleges or medical schools[i]. The applicant must have completed all academic studies for a career as a physician, surgeon or osteopath from a university whose curriculum is accepted by and registered with the Board of Medical Examiners (board). In the case of educational institutions operating in Puerto Rico, said curricula must be previously authorized by the Council on Higher Education[ii]. The board shall not recognize the legality of a title as physician or osteopath in cases in which the aspirant has not taken at least the last two years of the school’s official curriculum in the school of medicine that issues it. The board shall not accept the legality of a diploma, certificate or title if the school, university or college that issues it excused the aspirant from any subject included in the curriculum which was accepted by and registered with the Board[iii].

The applicant must pass the revalidation examinations given by the board or the United States Medical Licensing Examination (USMLE), or any other equivalent examination. Provided that, subject to the other applicable provisions in 20 L.P.R.A. §§ 31-52d, the board shall establish, through regulation, the examinations that must be approved by the aspirants to obtain a surgeon’s or physician’s license who have taken their medical studies partially or entirely in a school that is not recognized by the board.
The board shall establish the requirements to be accepted to take the revalidation examination that comprises the basic sciences. Provided that the candidate for any part of the examination shall include a transcript of credits certifying that said candidate received a Bachelor of Science degree, a premedical course or courses equivalent to a premedical course as established by the board through regulation, with a grade point average of not less than two point five (2.5) or its equivalent[iv]. The board may waive the examination requirement for those who have obtained a license by passing an examination before the corresponding board in the States of the American Union with which the board has established a reciprocity relationship, and those physicians or surgeons who hold a diploma issued by the National Board of Medical Examiners of the United States of America or have passed the licensing examination of the Federation of State Medical Boards (FLEX).

The board may grant provisional licenses to physicians or osteopaths from other states who come to Puerto Rico to practice their profession in nonprofit medical hospital facilities, until said professionals have met the six-month residence requirement[v].

The applicant must offer evidence that after graduating from a medical school or college s/he has completed training as an intern or resident for not less than one year in a hospital approved by the board. Provided that the board shall accredit to every physician who served as an intern in the U.S. Armed Forces the time s/he served, in the same way, and with the same effect as if he had served as an intern in a hospital recognized by the Board.

The board may issue a provisional license to physicians or osteopaths of good national or international scientific reputation, who come to Puerto Rico to practice medicine. Such license may be for the term of one year, which may be extended for one more year. If these doctors or osteopaths wish to continue practicing their profession in Puerto Rico indefinitely, they must obtain a regular license, as established in 20 L.P.R.A. § 31-52d. The granting of regular license shall be approved, in each case, by two thirds of the total number of the members of the board. Provided, furthermore, that, in the case of foreign doctors, they must show evidence of having obtained the corresponding permits or visas from the Office of Immigration and Naturalization of the U.S. Department of Justice.

In addition, the applicant must have a good reputation, verified by a good conduct certificate issued by the Puerto Rico Police and any other credentials the board may establish by regulation[vi].

The physicians or osteopaths of the U.S. Armed Forces and the U.S. Public Health Service are exempted from the examination, and may practice medicine in Puerto Rico while they are in the active service of their official duties, for which they must obtain a special license issued by the board[vii].

The Board shall establish the requirements and mechanisms needed for re-certifying the professionals every three years, based on continuing education[viii].

The board shall have the power to refuse a license to practice the profession of a physician or osteopath to any person who has attempted to obtain it by means of fraud or deceit, does not meet the requirements established in 20 L.P.R.A. § 43, has been found mentally incompetent by a court of competent jurisdiction, is addicted to narcotic drugs or is a confirmed alcoholic, has been convicted of the unlawful practice of any profession regulated by law or has been convicted of a felony or a misdemeanor involving moral turpitude[ix].

The board has the power to deny, suspend, or cancel a license if the applicant violates the rules by revealing data identifying a patient obtained during the course of a doctor-patient relationship without the patient’s prior authorization, except when such data is necessary or pertinent to the doctor’s allegations in answer to a malpractice suit for damages filed against him, and except when it is legally required or authorized. Similarly, if the physician acts beyond his/her capacity or guarantee unconditionally to the patient that he will be cured with his medical services or advertise his/her practice by false or deceitful means, such physician may be subjected to disciplinary action. Other prohibited activities include preparing or prescribing the use of controlled substances for weight loss, athletic activities or for purposes other than those accepted therapeutically, or soliciting or receiving compensation for professional services that have not been performed. It is also illegal to cause the personnel under one’s direction and supervision to be guilty of illegal activities or perform unauthorized medical acts, to harass, abuse or intimidate patients, to withdraw his services from a patient without notice or to deny or impede a patient’s access to his/her medical records on request[x].

Medical License Puerto Rico Reciprocity

The disciplinary sanctions that may be imposed by the board include an order placing the physician or osteopath on a probationary period for a definite period or requirement to submit to periodic review of professional practice or to undergo additional professional training. In addition, the board may suspend or revoke the license of the physician and require the health care institution, if any, where the physician renders services, to suspend or revoke the privilege of practicing his profession at such health facility, or to suspend or revoke any other privileges related to the practice of the profession that may have been granted to him/her. The board may otherwise restrict or limit the physician’s or osteopath’s practice[xi].

The board specifies penalties for the illegal practice of medicine. Accordingly, every person convicted of illegally practicing medicine or surgery, or osteopathy, shall face a felony charge, and upon conviction, shall be punished by imprisonment for a fixed term of three years[xii]. The sentence may be reduced to a minimum of two years and may be increased to a maximum of five years in the event of aggravating circumstances. The board may also file a suit to restrain a person engaged in the illegal practice of medicine[xiii]. A physician is deemed to have engaged in the illegal practice of medicine and surgery or osteopathy in the following situations:

  • Writes, drafts or publishes a notice or advertisement purporting to be legally qualified to practice medicine or osteopathy;
  • Without a valid license, purports to be qualified to examine, diagnose, treat, operate on or prescribe for any disease, pain, lesion, deformity or physical and/or mental condition, or performs or offers by any means or method to examine, diagnose, treat, operate, or prescribe for any illness, pain, lesion, deformity or physical and/or mental condition whether or not he receives remuneration for such services.
  • When a physician, duly licensed by the Board, knowingly and in concert and common accord, accepts a contract with persons who are not licensed to practice medicine and surgery or osteopathy in Puerto Rico. However, medical students registered in medical schools duly authorized to operate in Puerto Rico by the Council on Higher Education, and some foreign medical students, domiciled in Puerto Rico may perform examinations of human beings, assist in operations, administer anesthesia, perform minor surgery and attend childbirth cases as part of their studies, while they attend medical school.
  • The use of the title “Doctor of Medicine” or the abbreviation M.D., used by itself or together with other terms, by an unlicensed person with the purpose of soliciting patients.
  • To advertise as a specialist or practice as such without being duly licensed by the board.
  • To contract or employ any person as a physician or osteopath without being duly licensed by the Board, or when his/her license has been suspended, revoked or cancelled.
  • To submit false or fraudulent documents to the Board with the purpose of obtaining a license as physician or osteopath or a certification as a specialist[xiv].

[i] 20 L.P.R.A. § 43.

[ii] Id.

[iii] Id.

[iv] Id.

[v] Id.

[vi] 20 L.P.R.A. § 43.

[vii] 20 L.P.R.A. § 44.

[viii] 20 L.P.R.A. § 52c.

Puerto Rico Medical License Exam

[ix] 20 L.P.R.A. § 52.

[x] 20 L.P.R.A. § 52.

[xi] 20 L.P.R.A. § 52a

[xii] 20 L.P.R.A. § 39.

Puerto Rico Rn License Lookup

[xiii] Id.

Medical License Puerto Rico Reciprocity Fee

[xiv] Id.