General Catalog 2025-2026

Minor “CPA Track”

Requirements for the Minor in CPA Track - 29 credits

Students who aspire to take the Certified Public Accountant (CPA) examination must have approved 150 credit-hours, as required by the Accounting Examining Board of Puerto Rico.

These students must have approved 29 additional credits with a minimum grade of C in each course.

All campuses are authorized to offer this minor.

Courses for the Minor in CPA Track

Required courses - 14 credits

Students will take the following courses and 15 additional credits in coordination with the academic counselor.

ACCT 3042Tax System of Puerto Rico For Corporations, Partnerships and Other Entities

3

ACCT 3086Federal Taxes for Corporations, Partnerships and Other Entities

3

ACCT 3480Accounting for Business Combinations and Partnerships

4

ACCT 4020Business Law for CPA Candidates

4

Additional Courses - 15 credits

These courses will be selected in coordination with the academic counselor. 

Note: It is recommended to take courses from the 3000 and 4000 levels.