Every registered investment company shall file with the Commissioner an annual report including a financial statement audited by a certified public accountant, authorized to practice in Puerto Rico, in accordance with the generally accepted accounting principles in the United States of America (known as GAAP) and with such additional information that the Commissioner may require by regulations or orders and such periodic reports (but at least annually) that the Commissioner may require by regulations. History —July 30, 2013, No. 93, § 27, eff. 120 days after July 30, 2013.
Puerto Rico Legal Code