P.R. Laws tit. 20, § 802
2019-02-20 00:00:00+00
The College shall adopt and issue a numbered accrediting stamp for a value of not more than five dollars ($5). No certified public accountant or partnership of certified public accountants may issue an opinion or a certificate without having adhered to the original one of these stamps and attesting on all additional copies that such stamp was adhered on the original, stating its number.
Provided, That no government department, court of justice or quasi-public entity of the Commonwealth of Puerto Rico shall accept documents with opinions or certifications not having a stamp adhered.
History —May 31, 1973, No. 75, p. 333, § 10.