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INFORMATION FOR FIRST-TIME CANDIDATES FOR THE UNIFORM CPA EXAMINATION The Puerto Rico Board of Accountancy has engaged CPA Examination Services, a division of the National Association of State Boards of Accountancy, Inc. (NASBA) for application processing, credential evaluation, and score reporting. Please read this information before completing the appropriate forms. APPLICATIONFORMS First-time applications must be completed by candidates who:  have never taken the Uniform CPA Examination as a candidate of this jurisdiction.  have previously applied, but were found ineligible or incomplete to take the examination as an applicant of this jurisdiction.  have previously taken the examination as an applicant of another jurisdiction but who have not earned credit.  havepreviously taken the examination as an applicant of another state and wish to transfer credit to this jurisdiction. ELIGIBILITY FOR EXAMINATION A first-time (and transfer) applicant must:
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Be a resident of Puerto Rico or have a place of business in Puerto Rico; Please note: Initial and Reexamination candidates must meet the residency requirement; Be at least 21 years of age at the timeof 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. Meet education requirements indicated below:

If you have graduated by December 31, 1999, you may qualify by one ofthe following: 1. Have a baccalaureate degree in Business Administration with a major in accounting from a college or university approved by the board; OR 2. Have a baccalaureate degree from a college or university recognized by the Board and at least 58 semester (or 87 quarter) hours in business subjects, of which 32 semesters (or 48 quarter) hours must be in accounting; OR 3. Have a baccalaureatedegree from a 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. (In its discretion, the Board may substitute two years of accounting experience in the private or government sector or two years of teaching experience at thecollege or university level for one year of public accounting experience.) If you have graduated AFTER December 31, 1999, you MUST qualify by the following: • Complete 150 semester hours of general college education to include a baccalaureate degree with 38 semester hours in accounting and 32 semester hours in general business courses from a college or university approved by the Board, with a minimum2.0 GPA in accounting and business courses, as stipulated by the Board via regulation.

All educational requirements must be met at the time of application. All educational transcript(s) and/or foreign
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evaluations are required to be submitted to CPA Examination Services directly from the academic institution(s). Experience Requirements Initial candidates applying on the basis ofexperience must arrange to have official baccalaureate degree transcripts submitted directly to CPA Examination Services at the time of application. In addition, they must submit a written request with experience information directly to the PR State Board of Accountancy for review and approval: Junta de Contabilidad P.O. Box 9023271, San Juan, PR 00902-3271. • COURSE REQUIREMENTS Courses earned at aregionally accredited community college or 2- year degree granting institution are acceptable. Correspondence, on-line courses and CLEP credit are acceptable when a candidate receives credit for the courses at a regionally accredited university. These courses must appear on an official transcript. CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is...
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