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Samuel Torres, CPA

CEO & Founder

Samuel Torres helps Puerto Rico businesses manage the accounting, tax, and compliance requirements that come with operating under both Hacienda and the IRS. At Computus Accounting, he leads the firm’s accounting and tax work, with a focus on Puerto Rico and federal taxation, Act 60 incentives, financial reporting, and ongoing business compliance. His public accounting work includes audit engagements, agreed-upon procedures (AUP), financial statement preparation, annual reporting, Act 60 compliance, and IANE filings for qualified physicians, manufacturing, agriculture, tourism, and young entrepreneurs. Samuel holds a BBA in Accounting and Finance, and is a licensed Certified Public Accountant in Puerto Rico. His accounting education, public accounting experience, and broader operational background shape how he approaches tax, reporting, and compliance for the businesses he works with.

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Signature Strengths

Puerto Rico & Federal Tax | Act 60 & Exempt-Entity Compliance | Public Accounting | Financial Reporting & AUP

Certifications

Proven Results

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Filed 40+ annual reports, completing recurring reporting requirements for businesses and exempt entities in Puerto Rico.

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Completed Act 60 compliance and IANE filings involving qualified physicians, manufacturing, agriculture, tourism, and young entrepreneurs.

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Completed audit procedures across multiple engagements, including testing, documentation, and supporting workpapers.

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Performed agreed-upon procedures (AUP) and prepared financial statements, supporting public accounting engagements and reporting requirements.

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