At the close of each fiscal year, the Association shall prepare and publish its financial statements, duly audited by a certified public accountant, or a firm of certified public accountants licensed to practice their profession in the Commonwealth of Puerto Rico. The audit shall be done in accordance with the generally accepted public and private auditing principles. They shall also be published on the Internet for the information of its members.
History —Apr. 25, 2013, No. 9, § 20.