Academic Requirements

To become a CPA one study accounting at a university level - with a concentration in accounting. To qualify to take the bar examination a prospective CPA should:
  • Earned a baccalaureate degree or higher with a 2.0 GPA.
  • Pass a minimum of 150 hours / credit recognized by the Board of Accountancy of Puerto Rico superior institution.
  • 38 semester hours in accounting
  • 32 semester hours in general business courses, such as economics, business law, marketing, insurance, human resources, real estate, management, business ethics, management and finance, among others.
  • 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.
  • According to the law 236 of 13 September 2012, is required one year of experience in the practice of practitioner prior to receiving the CPA license.