P.R. Laws tit. 20, § 795
One hundred twenty (120) days after the holding of the initial assembly of the College no person who is not a member thereof may practice the profession of certified public accountant in the Commonwealth of Puerto Rico. During this period of time, edicts shall be published prominently in at least two (2) newspapers of general circulation in Puerto Rico for not less than six (6) times on different dates in each newspaper. Provided, That once that term has expired the Board of Accountancy shall not issue or renew any license to practice the profession of certified public accountant to any person who is not a member of the College. Provided, That the College must accept as member any person to whom the Board of Accountancy has issued the certified public accountant certificate. Nothing of the foregoing shall be construed as preventing partnerships of certified public accountants that meet the requirements of §§ 771—789 of this title from practicing the profession, provided the totality of the partners who personally practice public accountancy within the Commonwealth of Puerto Rico as members of the partnership comply with the obligation of joining the College.
History —May 31, 1973, No. 75, p. 333, § 3.