Puerto Rico
Accounting Laws in Puerto Rico
Roger Stein
The Rovira Biscuit company has been a mainstay in the Puerto Rican snack market for more than 80 years. First established in 1929, the company specializes in a wide range of cookies, crackers and other comestibles that have continue to be enjoyed by Puerto Rican consumers even to present day. Additionally, Rovira is a company which continues to push forward, striving for additions to its already extensive product line, working to improve packaging and varying its delivery to satisfy the demands of an increasingly diverse cross-section of customers. According to Rovira (2013), "our constant growth during the past seven decades attests to the success of our commitment to customer service. Presently the 4th generation of the Rovira family, together with a highly qualified professional staff, looks into taking the business to the next generation of demanding consumers with new and exciting product ideas." (Rovira Biscuits, p. 1)
In spite of its success, Rovira is currently seeking to establish a new longterm relationship with an accountancy firm. Rovira intends to forge a partnership with a third-party accounting firm from which several accounting professionals may be dispatched. The intention is to establish an internal accounting department which is overseen by this outsourced personnel. However, it has been several decades since Rovira has sought a change in its accounting strategy. In light of this, a number of laws and regulations are likely to have shifted or changed altogether in the ensuing time. Accordingly, it is critical for Rovira...
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