| LOPEZ VEGA CPA PSC | SAN JUAN, PR | 261 | 40 | 2025 |
| FPV & GALINDEZ, LLC | SAN JUAN, PR | 211 | 50 | 2026 |
| ORTIZ, RIVERA, RIVERA & CO. | SAN JUAN, PR | 174 | 23 | 2025 |
| JLM & CO., LLP | SAN JUAN, PR | 143 | 19 | 2022 |
| DIAZ & CANDELARIA, CPA PSC | SAN JUAN, PR | 119 | 26 | 2025 |
| RRC CPA GROUP, PSC | PONCE, PR | 108 | 18 | 2025 |
| ROMAN TORO & CO., CSP | YAUCO, PR | 105 | 23 | 2025 |
| CPA DIAZ MARTINEZ, PSC | CAGUAS, PR | 100 | 22 | 2025 |
| GONZALEZ TORRES & CO., CPA, PSC | SAN JUAN, PR | 86 | 32 | 2026 |
| TORRES, HERNANDEZ & PUNTER CPA, PSC | CAROLINA, PR | 77 | 15 | 2025 |
| BAKER TILLY PUERTO RICO, CPAS, PSC | SAN JUAN, PR | 75 | 19 | 2025 |
| CPA AGUSTIN RODRIGUEZ NIEVES | TOA ALTA, PR | 72 | 13 | 2025 |
| AQUINO, DE CORDOVA, ALFARO & CO., LLP | SAN JUAN, PR | 70 | 19 | 2025 |
| FV & COMPANY | SAN JUAN, PR | 60 | 8 | 2025 |
| RSM PUERTO RICO | SAN JUAN, PR | 58 | 17 | 2025 |
| De Angel & Compañia, CPA, LLC | Caguas, PR | 54 | 18 | 2025 |
| KEVANE GRANT THORNTON LLP | SAN JUAN, PR | 52 | 14 | 2025 |
| CROWE PR PSC | GUAYNABO, PR | 46 | 10 | 2025 |
| CARLOS R. DIAZ, CPA, PSC | AGUAS BUENAS, PR | 46 | 10 | 2023 |
| RODRIGUEZ, RIVERA & TORO P.S.C. | MAYAGUEZ, PR | 45 | 9 | 2025 |
| Rodriguez & Santiago, CPA'S PSC | Bayamon, PR | 44 | 13 | 2025 |
| RAO ASSOCIATES LLC | SAN JUAN, PR | 39 | 5 | 2025 |
| JOSE L. CARDONA & CO. P.S.C. | SAN JUAN, PR | 37 | 11 | 2025 |
| TORRES FRED & CO | VILLALBA, PR | 36 | 6 | 2025 |
| ZAYAS MORAZZANI & CO. | SAN JUAN, PR | 35 | 11 | 2025 |
| PKF Puerto Rico, LLC | Trujillo Alto, PR | 34 | 14 | 2025 |
| OJEDA CPA GROUP PSC | PONCE, PR | 32 | 12 | 2025 |
| BETANCOURT & CO PSC | CANOVANAS, PR | 32 | 8 | 2025 |
| STRATEGIC CPAS CONSULTING GROUP LLC | TOA BAJA, PR | 32 | 10 | 2025 |
| LLAVONA CASAS CPA PSC | GUAYNABO, PR | 31 | 19 | 2024 |
| Valdes, Garcia, Marín & Martinez | San Juan, PR | 28 | 8 | 2025 |
| BENITEZ-JAIME, CPA-PSC | SAN JUAN, PR | 28 | 4 | 2025 |
| AJ HERNANDEZ & CO., CPA, PSC | SAN JUAN, PR | 27 | 6 | 2025 |
| PEDRO C. ORTIZ LEDEE, CPA | GUAYAMA, PR | 27 | 6 | 2024 |
| FSC AND COMPANY CPA PSC | SAN JUAN, PR | 25 | 10 | 2025 |
| ERNST & YOUNG, LLP | SAN JUAN, PR | 23 | 5 | 2025 |
| J&J CPA LLC | SAN JUAN, PR | 21 | 5 | 2025 |
| RODRIGUEZ SANABRIA & CO CPA PSC | SAN JUAN, PR | 19 | 5 | 2025 |
| RAMIREZ FLORES & CO PSC | SAN JUAN, PR | 17 | 7 | 2025 |
| CPA Benjamin Rosario Rosario | San Juan, PR | 17 | 16 | 2024 |
| BDO PUERTO RICO INC | SAN JUAN, PR | 16 | 8 | 2020 |
| JESUS M MORA NIEVES | SAN JUAN, PR | 15 | 12 | 2024 |
| CPA VIVIANA VELEZ CARRASQUILLO | CAROLINA, PR | 15 | 4 | 2019 |
| JESUS M MORA NIEVES, CPA | SAN JUAN, PR | 12 | 12 | 2024 |
| IRIZARRY, RODRIGUEZ & CO., PSC | SAN JUAN, PR | 12 | 5 | 2019 |
| ANTHONY LAMBOY & CO CPA PSC | CAGUAS, PR | 12 | 2 | 2024 |
| KRESTON PR LLC | SAN JUAN, PR | 12 | 5 | 2022 |
| JAFCHA GROUP, LLC | ARECIBO, PR | 12 | 4 | 2025 |
| JUAN A. FELICIANO CHARNECO | ARECIBO, PR | 11 | 6 | 2020 |
| LR CPA, PSC | Guaynabo, PR | 11 | 2 | 2024 |
| HECTOR M. SANCHEZ MOLL, PSC | SAN JUAN, PR | 11 | 6 | 2017 |
| ANTONIO RODRIGUEZ BORRERO, CPA | HUMACAO, PR | 11 | 3 | 2025 |
| ZUNIGA CPA LLC | SAN JUAN, PR | 11 | 5 | 2024 |
| HLB PARISSI, PSC | SAN JUAN, PR | 10 | 6 | 2019 |
| CRUZ, IZAGUIRRE & CO., CPA, PSC | SAN JUAN, PR | 10 | 1 | 2025 |
| MARCIAL G NIEVES GARCIA | SAN JUAN, PR | 10 | 1 | 2025 |
| Aguilo Lang, CPA PSC | SAN JUAN, PR | 10 | 4 | 2025 |
| CPA FELIPE MIGUEL DEL ROSARIO & ASOCIADOS, CSP | TOA BAJA, PR | 9 | 1 | 2024 |
| J & J CPA, LLC. | Guaynabo, PR | 9 | 3 | 2025 |
| GUZMAN & CO CPAS PSC | SAN JUAN, PR | 8 | 4 | 2019 |
| JUAN RIVERA CPA | TOA BAJA, PR | 7 | 3 | 2018 |
| NIEVES VELAZQUEZ & CO., P.S.C. | SAN JUAN, PR | 7 | 5 | 2017 |
| LLMD, PSC | SAN JUAN, PR | 7 | 5 | 2019 |
| VELEZ CPA GROUP | CAGUAS, PR | 7 | 2 | 2025 |
| JORGE RODRIGUEZ, CPA | GUAYNABO, PR | 6 | 1 | 2021 |
| DRIVEN PSC | SAN JUAN, PR | 6 | 6 | 2025 |
| PEREZ MONTALVO & COMPANY LLC CPAS | SAN JUAN, PR | 6 | 1 | 2025 |
| Numbers Consulting, LLC | San Juan, PR | 6 | 3 | 2023 |
| Landa Umpierre PSC | San Juan, PR | 5 | 1 | 2024 |
| CPA GIL A ORTIZ CABRERA | CAGUAS, PR | 5 | 2 | 2018 |
| ZAYAS, MORAZZANI & CO. | SAN JUAN, PR | 5 | 1 | 2024 |
| AMILCAR MATOS CPA | SAN JUAN, PR | 5 | 1 | 2020 |
| D' LEADING BUSINESS SOLUTIONS | SAN JUAN, PR | 5 | 4 | 2023 |
| MORA GROUP CPA PSC | SAN JUAN, PR | 5 | 5 | 2025 |
| ASCEND ASSURANCE LLC | SAN JUAN, PR | 5 | 5 | 2025 |
| AQUINO DE CORDOVA, LLC | CAROLINA, PR | 5 | 2 | 2025 |
| CARLOS E BUSIGO, CPA | CAGUAS, PR | 4 | 2 | 2018 |
| DIAZ CANDELARIA, PSC | SAN JUAN, PR | 4 | 1 | 2019 |
| PADILLA, MEDINA & ASSOCIATES, PSC | SAN JUAN, PR | 4 | 1 | 2019 |
| CPA MIGUEL SOTO LOPEZ | AGUADILLA, PR | 4 | 2 | 2024 |
| CPA ARMANDO AVILES GALLOZA & CO, PSC | AGUADA, PR | 4 | 1 | 2019 |
| PREMIER FINANCIAL SERVICES,PSC | CIDRA, PR | 4 | 2 | 2018 |
| BAKER TILLY PUERTO RICO, CPAS, PSC | SAN JUAN, PR | 3 | 2 | 2019 |
| NMA Certified Public Accountants, PSC | San Juan, PR | 3 | 1 | 2024 |
| PSV & Co., PSC | San Juan, PR | 3 | 2 | 2024 |
| ROMAN TORO & CO. CONTADORES PUBLICOS AUTORIZADOS, C.S.P. | YAUCO, PR | 3 | 1 | 2024 |
| Sharon & Gonzalez CPAS LLC | San Juan, PR | 3 | 1 | 2022 |
| Galindez, LLC | San Juan, PR | 2 | 1 | 2024 |
| EDWIN VIDAL | PO BOX 6167, PR | 2 | 1 | 2017 |
| GONZALEZ TORRES & CO, CPA, PSC | SAN JUAN, PR | 2 | 1 | 2023 |
| NIEVES & NIVES | BAYAMON, PR | 2 | 2 | 2019 |
| RAMON L MARRERO CPA | TOA BAJA, PR | 2 | 2 | 2016 |
| SANCHEZ BERLINGERI & CO. CPA PSC | SAN JUAN, PR | 2 | 1 | 2017 |
| LOPEZ RECIO & ASSOCIATES, LLC | MAYAGUEZ, PR | 2 | 1 | 2019 |
| CPA ABNER SANCHEZ | SAN JUAN, PR | 2 | 1 | 2019 |
| NEXIA PR, CPS | SAN JUAN, PR | 2 | 2 | 2016 |
| JUAN CARLOS ZUNIGA CPA | GURABO, PR | 2 | 2 | 2018 |
| HLB Puerto Rico LLC | San Juan, PR | 2 | 1 | 2022 |
| JLM & CO., LLP | SAN JUAN, PR | 1 | 1 | 2020 |
| JUAN RIVERA CPA | DORADO, PR | 1 | 1 | 2018 |
| RRC CPA GROUP, PSC | PONCE, PR | 1 | 1 | 2018 |
| STRATEGIC CPS CONSULTING GROUP LLC | TOA BAJA, PR | 1 | 1 | 2020 |
| RSM Puerto Rico | San Juan, PR | 1 | 1 | 2023 |
| JUAN A. FELICIANO CHARNECO | ARECIBO, PR | 1 | 1 | 2019 |
| ORTIZ, RIVERA, RIVERA &CO | SAN JUAN, PR | 1 | 1 | 2018 |
| ORTIZ, RIVERA, RIVERA & CO. LLC | SAN JUAN, PR | 1 | 1 | 2024 |
| CPA PEDRO J RIVERA & ASSOC. | MAYAGUEZ, PR | 1 | 1 | 2017 |
| BAKER TILLY PUERTO RICO, CPAS, PSC | SAN JUAN, PR | 1 | 1 | 2025 |
| JLM & CO., LLP | SAN JUAN, PR | 1 | 1 | 2016 |
| JULIO C. RIVERA CAMACHO, CPA | San Juan, PR | 1 | 1 | 2025 |
| CPA DOMINGO MAS RIVERA & ASOC., CSP | MAYAGUEZ, PR | 1 | 1 | 2017 |
| Torres, Hernandez & Punter, CPA, PSC | Carolina, PR | 1 | 1 | 2021 |
| CPA GIL A ORTIZ CABRERA | GUAYNABO, PR | 1 | 1 | 2019 |
| ADVANCED CPA LLC | SAN JUAN, PR | 1 | 1 | 2016 |
| KRESTON PR, LLC | SAN JUAN, PR | 1 | 1 | 2017 |
| MD CPA LLC | SAN JUAN, PR | 1 | 1 | 2024 |
| LHD AMERICA, LLC | HATO REY, PR | 1 | 1 | 2018 |
| J&J CPA LLC | SAN JUAN, PR | 1 | 1 | 2020 |
| LOPEZ-VEGA,CPA,PSC | SAN JUAN, PR | 1 | 1 | 2019 |