As a first-time applicant, you must:
If you completed your education on or after January 1, 2000, you must meet the following education requirement:
If you are in your final semester or quarter for completing your baccalaureate degree and 150 semester hours of general education, you can qualify for the examination provided you have completed 32 semester (48 quarter) hours in accounting with a minimum 3.0 GPA prior to submitting your application. You will not be eligible to be licensed until you have completed the full education requirement. If your education is in progress when you submit your examination application, you must submit an official transcript and this Certificate of Enrollment. Once your education has been completed, you will be required to submit an additional official transcript showing all courses and degree(s) as complete.
If you completed your education on or before December 31, 1999, you may qualify by one of the following:
All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted to CPA Examination Services directly from the academic institution(s).
If you are applying on the basis of experience, you must arrange to have official baccalaureate degree transcripts submitted directly to CPA Examination Services at the time of application. In addition, you must submit a written request with experience information directly to the PR State Board of Accountancy for review and approval. Submit requests to:
Junta de Contabilidad
P.O. Box 9023271
San Juan, PR 00902-3271.