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.