top of page
Welcome to Hay & Associates CPAs, An Accountancy Corporation

Proud to be Your Accountants

Act 52-2022

On June 30th, 2022, the Governor of Puerto Rico signed into law Act 52-2022, known as the Puerto Rico Public Finances Stabilization Act (hereinafter “Act 52”). This new law introduced multiple amendments to the 2011 Puerto Rico Internal Revenue Code (hereinafter “PR Code”), Puerto Rico Incentives Code (hereinafter “Act 60”), Puerto Rico Municipal Code, Act 73-2008, Act 135-1997, and other laws. Act 52 pursues to simplify the tax system, strengthen the fiscalization of tax incentives and tax credits, and position the island as an attractive destination to invest and start a business.


It can be stressful not knowing how or where to start managing your assets and navigating through your accounts. We provide one-on-one guidance throughout your journey to success. We value your time and only seek to assist you with any inquiries that you may have.

Other Businesses

Not only do we work with cannabis and individuals, but our team has developed impressive strategic plans and solutions for our non-cannabis business. We’ve developed a strongly motivated team to help a business grow simply by focusing on its specific needs. Thanks to our hard work and dedication, all our clients have achieved an easier workflow in their company. Let’s work together!



It's our ultimate goal for our services to accommodate each client in their company. Hay & Associates, An Accountancy Corporation is a growing firm located in the San Fernando Valley and operating offices in Meridian, Idaho and San Juan, Puerto Rico. We have been growing every day since 2013. We like to set goals in our firm and cater to our clients. Our goals are to make running a business easier and more convenient for clients across the country and worldwide.


We provide you with an easier way to focus on the areas that generate revenue such as providing the best customer service and overseeing your employees. In our firm, we handle the accounting and financial aspects of your business and also advise on up-to-date regulations from both federal and state. Our personalized accounting plans help with long-term decisions and profit-making. We serve to help you and your business, Can't wait to meet you.


Follow us on Instagram

bottom of page