P.R. Laws tit. 20, § 779
(a) The Board shall issue a license to engage in the practice of public accountancy in Puerto Rico for a period of three (3) years to any person who holds a certificate as a certified public accountant issued pursuant to § 774 of this title, and to any person or firm registered under §§ 775—779 of this title. A fee of fifty dollars ($50) shall be charged for each original license. Every license shall expire on the first day of the December of the third year following the year in which it was issued, but may be renewed for additional periods of three (3) years by any person who holds the certificate and has registered and is in good standing as such, through the payment of the renewal fee of fifty dollars ($50). [Failure to renew a license before the expiration thereof shall not deprive the registrant of his right to renew the license, but in such cases, a renewal fee of sixty dollars ($60) shall be paid.]
(b) Every certified public accountant’s request for renewal of a license shall be accompanied by the evidence required by the Board in its regulations to comply with the continuing education requirements. The Board shall accept those certificates issued by the Association of Certified Public Accountants supported by proper evidence to the effects that the members have complied with the continuing education requirements established by §§ 771—789 of this title. Failure to present the evidence required by the Board to establish the continuing education requirement shall bar renewal of a permit pursuant to § 780 of this title unless the Board, in its discretion, determines that there was just cause for failing to present this evidence.
History —May 15, 1945, No. 293, p. 1098, § 8; July 12, 1986, No. 117, p. 375, § 2; renumbered as § 7 and amended on Apr. 27, 1994, No. 13, § 5.