P.R. Laws tit. 4, § 702
(a) Every lawyer admitted to the bar in the Commonwealth of Puerto Rico shall submit a report every year on his/her IOLTA accounts to the Administrative Board in the manner and/or using the form prescribed by the Board. If the lawyer works for or belongs to a law firm, the annual report shall state such fact. If the lawyer or law firm does not have an IOLTA account, a negative report must be submitted.
(b) On or before January 31st of each year, the Administrative Board shall publish the annual report form that must be completed by every lawyer or law firm engaged in the practice of Law in Puerto Rico.
(c) The annual report must be submitted to the Administrative Board or the entity designated by the Board on or before March 1st of the year following the report year.
History —Dec. 26, 2013, No. 165, § 9.