794

The College of Certified Public Accountants of Puerto Rico shall have power:(a) To subsist in perpetuity under that name.(b) To sue and be sued as an artificial person.(c) To possess and to use a seal which it may alter at will.(d) To acquire rights and property, both real and personal, by donation, legacy, assessments of its own members, purchase or otherwise, and to possess them, mortgage them, lease them and dispose thereof in any form.(e) To borrow money and give security for the payment thereof.(f) To adopt its bylaws which shall be binding on all its members and to amend the same in the form and under the requirements established hereinbelow.(g) To see that the canons of professional ethics heretofore or hereafter adopted by the Board of Accountancy of Puerto Rico to govern the conduct of certified public accountants be complied with.(h) To receive and investigate the complaints that may be made in regard to the practice and/or conduct of the members in the exercise of the profession; to hold hearings in which an opportunity shall be given to the member affected or to his representative to submit working papers or other pertinent evidence; to bring complaints to the Board of

sion; to hold hearings in which an opportunity shall be given to the member affected or to his representative to submit working papers or other pertinent evidence; to bring complaints to the Board of Accountancy for proper action. Nothing contained herein shall be construed to restrict or alter the power of the Board of Accountancy of Puerto Rico.(i) To protect its members in the practice of the profession and promote their professional development, and likewise to provide the creation of insurance systems and special funds and other means of voluntary protection.(j) To exercise such incidental powers as may be necessary or advisable for the purposes of its creation and operation and which are not in conflict with §§ 793—805 of this title. History —May 31, 1973, No. 75, p. 333, § 2.