P.R. Laws tit. 20, § 785
Nothing contained in §§ 771—789 of this title shall be understood as forbidding any person not a certified public accountant or public accountant to serve as an employee of or an assistant to a certified public accountant or public accountant or partnership composed of certified public accountants or public accountants holding a permit to practice under § 779 of this title; Provided, That such employee or assistant shall not issue any accounting or financial statement over his name or signature.
Nothing contained in §§ 771—789 of this title shall be understood to prohibit a certified public accountant or a registered public accountant of another state, or any accountant of a foreign country holding a certificate, degree or license which permits him to practice therein, from temporarily practicing in Puerto Rico on professional business incident to his regular practice.
History —May 15, 1945, No. 293, p. 1098, § 14, renumbered as § 13 on Apr. 27, 1994, No. 13, § 10.