P.R. Laws tit. 20, § 803a
The certified public accountants or certified public accountants partnerships shall remit to the College of Certified Public Accountants the Log Book Index informing the opinions or certifications issued as of the date of filing. The Log Book Index shall be filed in conjunction with the payment of fees provided in § 800 of this title, although the College of Public Accountants may require periodic filings. If they have not issued certificates or opinions during the year, the certified public accountants or certified public accountants partnership shall mail a negative report for said year to the College.
The Log Book Index shall include the following information:
(a) The number of the stamp corresponding to the report;
(b) whether the report was issued to a natural or juridical person and, in the latter case, the type of juridical person, and
(c) the date and description of the report.
The College is hereby authorized to set an additional fee to defray the expenses related to the maintenance and supervision of the Log Book Indexes. Said fee shall be set in proportion to the annotations in the Log Book Index and shall take effect only upon prior approval by the majority of the mandatory quorum for a General or Special Assembly.
History —May 31, 1973, No. 75, added as § 11-A on Apr. 27, 1994, No. 13, § 11.