P.R. Laws tit. 20, § 780
After due notice to the interested party and hearing as provided by § 782 of this title, the Board may revoke or suspend any certificate issued under § 774 of this title, or any registration granted under Section 6 of this act, or may revoke, suspend or refuse to renew any license issued under § 779 of this title, or may censure the license-holder for any of the following causes or combinations thereof:
(a) Fraud or deceit in obtaining a certificate as certified public accountant, or in obtaining registration under §§ 771—789 of this title, or in obtaining a license to practice public accountancy under §§ 771—789 of this title.
(b) Dishonesty, fraud or gross negligence in the practice of public accountancy.
(c) The violation of any of the provisions of § 784 of this title.
(d) A violation of any rule or professional ethics promulgated by the Board by virtue of the authority conferred to it by §§ 771—789 of this title.
(e) Conviction of a felony under the laws of Puerto Rico, of any state, or of the United States.
(f) Conviction of any offense, an essential element of which is dishonesty or fraud, under the laws of Puerto Rico, of any state, or of the United States.
(g) Cancellation, revocation, suspension, or failure to renew, authority to practice as a certified public accountant or a public accountant in Puerto Rico, or in any state or government.
(h) Suspension or revocation of the right to practice before any Commonwealth, state or federal agency.
(i) Failure to become a citizen of the United States within six (6) years by any person not a citizen of the United States when he received a certificate as certified public accountant under §§ 771—789 of this title.
(j) The violation of any one of the continuing education requirements promulgated by the Board by virtue of the authority conferred to it by §§ 771—789 of this title.
History —May 15, 1945, No. 293, p. 1098, § 9; July 12, 1986, No. 117, p. 375, § 3; renumbered as § 8 on Apr. 27, 1994, No. 13, § 10.