P.R. Laws tit. 20, § 778
Any firm or person engaged in the practice of public accountancy in Puerto Rico shall register with the Board as a public accountants partnership provided it meets the following requirements:
(1) At least one (1) general partner thereof must be a certified public accountant or a public accountant of this Commonwealth in good standing.
(2) Each partner thereof personally engaged within this Commonwealth in the practice of public accountancy as a member of said partnership must be a certified public accountant or a public accountant of Puerto Rico in good standing.
(3) Each resident manager in charge of an office of the firm in this Commonwealth must be a certified public accountant or a public accountant of Puerto Rico in good standing.
The application for such registration must be made upon the affidavit of a general partner of such partnership who holds a permit to practice in this Commonwealth as a certified public accountant or as a public accountant. Every partnership so registered and which holds a partnership permit issued under this section may use the words “public accountants” in connection with its partnership name. Notification shall be given the Board within one month after the admission to or withdrawal of a partner from any partnership so registered.
History —May 15, 1945, No. 293, p. 1098, § 7, renumbered as § 6 and amended on Apr. 27, 1994, No. 13, § 4.