P.R. Laws tit. 20, § 772
(1) Board. — Whenever used in §§ 771—789 of this title, means the Board of Accountancy created by § 773 of this title.
(2) State. — Whenever used in §§ 771—789 of this title, includes and means any state, territory or insular possession of the United States or the District of Columbia.
(3) Person. — As used in §§ 771—789 of this title, means a natural person or partnerships, associations, limited partnerships or with limited or organized liability that practice the profession of certified public accountant pursuant to the laws of Puerto Rico or of the states of the Union.
(4) Register. — As used in §§ 771—789 of this title, means the registration, control and supervision file that the Board and the Secretary of State shall keep updated, in which all persons authorized to practice public accountancy shall be registered.
(5) College. — As used in §§ 771—789 of this title, means the College of Certified Public Accountants established pursuant to §§ 793—805 of this title.
(6) Firm. — As used in §§ 771—789 of this title, means a partnership, company, organization, association, enterprise or other commercial, business or professional combination authorized by law to engage in the practice of public accountancy in the Commonwealth or any other State.
History —May 15, 1945, No. 293, p. 1098, § 20, renumbered as § 19 and amended on Apr. 27, 1994, No. 13, § 9.