P.R. Laws tit. 14, § 421
The Secretary of State of Puerto Rico is hereby authorized to inspect or examine either per se or through his subordinates, the books, accounts, records, files and other documents of all domestic and foreign corporations authorized to do business in Puerto Rico, to the end of having said corporations fully comply with the restrictions and obligations imposed on them by law. It shall be the duty of the Secretary of State to see that all domestic and foreign corporations authorized to do business in Puerto Rico render punctually to said official all such reports as they may be under obligation to render under the provisions of the Law of Private Corporations, or in accordance with the provisions of any other existing statute applicable to private corporations.
It shall likewise be the duty of the Secretary of State of Puerto Rico to verify the correctness and source of such reports.
History —Mar. 7, 1951, No. 6, p. 10, § 1.