2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 39 - Board of Accountancy; College of Certified Public Accountants (§§ 771 — 806) › § 784 - Acts declared unlawful

(a) No person shall assume or use the title or designation “certified public accountant” or the abbreviation “C.P.A.”, or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such person is a certified public accountant, unless such person has received a certificate as a certified public accountant under § 774 of this title and holds a permit issued under § 779 of this title which has not been revoked or suspended; Provided, however, That any person who has registered under the provisions of § 775 of this title, and who holds a permit issued under § 779 of this title which has not been revoked or suspended, may describe himself as a certified public accountant of the state which issued his certificate, or may use the title held by him in a foreign country, provided that the country of its origin is indicated.
(b) No partnership shall assume or use the title or designation as “public accountants” or “certified public accountants” or the abbreviation “C.P.A.s”, or any other title, designation, words, letters, abbreviations, signs, card or emblem tending to indicate that such partnership is composed of certified public accountants, unless such partnership is registered as a partnership of certified public accountants under § 776 of this title and holds a permit issued pursuant to § 779 thereof which has not been revoked or suspended.
(c) No person shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such person is a public accountant, unless such person is registered as a public accountant under Section 6 of this act and holds a permit issued under § 779 of this title which has not been revoked or suspended or unless such person has received a certificate as a certified public accountant under § 774 of this title and holds a permit issued under § 779 of this title which has not been revoked or suspended.
(d) No partnership shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such partnership is composed of public accountants, unless such partnership is registered as a partnership of public accountants under § 778 of this title, or as a partnership of certified public accountants under § 776 of this title and holds a permit issued under § 779 of this title which has not been revoked or suspended.
(e) No person, partnership or corporation shall assume or use the title or designation “authorized accountant”, “chartered accountant”, “certified accountant”, “enrolled accountant”, “licensed accountant”, “registered accountant” or any other title or designation likely to be confused with “certified public accountant” and “public accountant”, or any of the abbreviations “AA”, “CA”, “EA”, “RA” or “LA” or similar abbreviations likely to be confused with “CPA”; Provided, however, That a person who has registered under the provisions of § 775 of this title, and who holds a permit issued under § 779 of this title which has not been revoked or suspended, may use the title held by him in a foreign country, provided that the country of its origin is indicated.
(f) No person shall affix his signature with any wording indicating that he is an accountant, or with any wording indicating that he possesses specialized knowledge in accountancy to any accounting or financial statement or to any report on or certificate to any accounting or financial statement, unless he holds a permit issued under § 779 of this title which has not been revoked or suspended; Provided, however, That the provisions of this subsection shall not forbid any officer, employee, partner or principal of a business organization to affix his signature to any statement or report in reference to the financial affairs of said business organization with any wording designating the position, title or office which he holds in said organization.
(g) No person shall sign or affix a partnership name with any wording indicating that it is a partnership composed of accountants or persons possessing specialized knowledge in accountancy to any accounting or financial statement or to any report on or certificate to any accounting or financial statement unless the partnership holds a permit issued under § 779 of this title which has not been revoked or suspended.
(h) No person shall sign or affix a corporate name with any wording indicating that it is a corporation performing services as accountants or composed of accountants or persons possessing specialized knowledge in accountancy, to any accounting or financial statement or to any report on or certificate to any accounting or financial statement.
History —May 15, 1945, No. 293, p. 1098, § 13, renumbered as § 12 and amended on Apr. 27, 1994, No. 13, § 8.