All companiesmust providea yearly financial statement.Companiesincorporated outsidePuerto Rico and companies witha turnoverof more than$3m must also include an audited balance sheet. The latter must also furnish an accounting report certifiedby a public accountantlicensedin Puerto Ricoand a financial statement.
Publication Requirements
All companies are required to file a yearly financial statement with the State Department of Puerto Rico. Companies with a turnover of over $3m must also provide a balance sheet certified by a certified public accountant registered in Puerto Rico and an accounting report.
Like in the United States, companies functioning as Certified Public Accountants which provide public attestation services must be registered withe the Public Accounting Oversight Board.
Accounting News
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