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776 — Puerto Rico Law | CourtGPT
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  3. Puerto Rico/
  4. Title Twenty - Examining Boards and Professional Colleges (§§ 1 — 6033)/
  5. Chapter 39 - Board of Accountancy; College of Certified Public Accountants § 771 - Public Accountancy Act of 1945—short Title/
  6. 776
Puerto Rico Legal Code

776

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A partnership engaged in this Commonwealth in the practice of public accountancy may register with the Board as a partnership of certified public accountants provided it meets the following requirements:(a) At least one general partner thereof must be a certified public accountant of Puerto Rico in good standing.(b) Each partner thereof personally engaged within this Commonwealth in the practice of public accountancy as a member thereof must be a certified public accountant of Puerto Rico in good standing.(c) Each partner thereof must be a certified public accountant of some state in good standing.(d) Each resident manager in charge of an office of the firm in this Commonwealth must be a certified public accountant of Puerto Rico in good standing.Application for such registration shall be made upon the affidavit of a general partner of such partnership who is a certified public accountant of this Commonwealth in good standing. The Board shall in each case determine whether the partnership applying is eligible for registration. Every partnership so registered and which holds a license issued under § 779 of this title may use the words 'certified public accountants' or the

e partnership applying is eligible for registration. Every partnership so registered and which holds a license issued under § 779 of this title may use the words 'certified public accountants' or the abbreviation 'C.P.A.’s' in connection with its partnership name. Notification shall be given the Board, within one month, after the admission to or withdrawal of a partner from any partnership so registered. History —May 15, 1945, No. 293, p. 1098, § 5, eff. 90 days after May 15, 1945.