Every cooperative covered by this chapter, shall submit audited financial statements annually to the [Corporation], Cooperative Development Administration, and the Puerto Rico Cooperatives League, within one hundred and twenty (120) days following the close of operations of its fiscal year. The audited financial statements of the cooperatives remitted to the abovementioned entities shall be available to the general public, and may be copied upon payment of fees. The cooperative shall also remit a copy of the letter issued by the external auditors, to the Corporation, within the same term. History —Oct. 28, 2002, No. 255, § 8.05. Every cooperative covered by this chapter, shall submit audited financial statements annually to the [Corporation], Cooperative Development Administration, and the Puerto Rico Cooperatives League, within one hundred and twenty (120) days following the close of operations of its fiscal year. The audited financial statements of the cooperatives remitted to the abovementioned entities shall be available to the general public, and may be copied upon payment of fees. The cooperative shall also remit a copy of the letter issued by the external auditors, to the Corporation, within the same term. History —Oct. 28, 2002, No. 255, § 8.05.
Puerto Rico Legal Code