P.R. Laws tit. 14, § 3931
If the certificate of incorporation or bylaws of a professional corporation do not set a price at which the professional corporation or its stockholders may purchase the shares of a deceased, retired, expelled or disqualified stockholder, and if the certificate of incorporation or bylaws do not otherwise provide, the price of the shares shall be the book value computed as of the last day of the month immediately preceding the death, retirement, expulsion or disqualification of the stockholder. The book value shall be determined by an independent certified public accountant employed by the professional corporation. The determination of the book value by the independent certified public accountant shall be final for the professional corporation and its stockholders.
History —Dec. 16, 2009, No. 164, § 18.11.