It is Galíndez, LLC’s (the Firm) policy to promote a culture of quality that is pervasive throughout the Firm’s operations through the development of a System of Quality Management (SQM) which conforms to the requirements set in Statement on Quality Management Standards No. 1: A Firm’s System of Quality Management (SQMS No. 1). This system is designed to provide reasonable assurance that:
-
- The Firm and its personnel fulfill their responsibilities in accordance with applicable professional standards and legal and regulatory requirements; and
- Engagements are performed in accordance with such standards and requirements, and that appropriate reports are issued.
The SQM is based on a risk-based approach to quality management, emphasizing the identification and assessment of quality risks and the design, implementation, and operation of responses to address those risks, while taking into consideration the Firm’s size, organizational structure, the types of services it performs, and the clients it serves.
The system encompasses the eight components required under SQMS No. 1:
-
- The Firm’s risk assessment process
- Governance and leadership
- Relevant ethical requirements
- Acceptance and continuance of client relationships and specific engagements
- Engagement performance
- Resources
- Information and communication
- The monitoring and remediation process
The policies and procedures detailed herein are intended to be both scalable and responsive to the evolving needs of the Firm. This document serves as a foundation for the Firm’s quality management initiatives throughout all levels and is subject to regular review and enhancement to ensure continued compliance and effectiveness.
All employees and members of the Firm are provided with a copy of this document and are responsible for understanding, implementing, and adhering to these policies and procedures.
Access your copy of the System of Quality Management Manual & Document below.
Annual Independence Checklist Instructions
Purpose: The purpose of this checklist is to ensure that all Firm personnel confirm compliance with independence requirements in accordance with professional standards.
Instructions:
1. Carefully review each question listed in the ‘Checklist’ below
2. For each question, select ‘Yes’ or ‘No’ from the dropdown menu in the ‘Response (Yes/No)’ column.
3. If you answer ‘Yes’ to any question indicating a potential independence issue, immediately report the matter to the Compliance Officer.
4. Complete all responses no later than 72 hours after you access this page.
5. Submit the completed checklist as directed in the Firm’s communication.
Important: This form does not automatically save your progress. If you begin completing the checklist and do not submit it in full, your responses will be lost. Please ensure you have sufficient time to complete the form before starting.
Note: Failure to complete and accurately report your independence status may result in disciplinary action, up to and including termination.
Independence Checklist
Acknowledgment of Receipt (Acuse de Recibo)
Current list of Galíndez LLC Attest Clients
A - D
ABB/GE
Aerostar Airport Holdings, LLC Savings & Retirement Plan
Air Cargo Carriers, LLC 2025
Alberca, Inc.
APS Clinics of Puerto Rico, Inc.
APS Healthcare of Puerto Rico, Inc.
APS Healthcare of Puerto Rico, Inc. Sept. (AUP)
APS Healthcare of Puerto Rico, Inc. Sept.
APS Healthcare Puerto Rico Retirement Plan
APS Management Corp
Metro Holdings (APS)
APS SOC 1
APS SOC 2
Artau Holdings, LLC I (2023-2025)
Artau Holding, Inc.II
Artau Holding, Inc.III
ASC Retirement Plan
ASEM
Ashford Hospital
Ashford Hospital Pension Plan
Asociación de Empleados del ELA
AT&T of Puerto Rico, Inc.
Atlas Roofing
Auxilio Salud Plus, Inc.
AxisCare Health Logistic, Inc.
AxisCare Health Logistic, Inc. – ABL
B Fernandez, B F Holding & B F Investment
B. Fernandez Retirement Plan
Baldwin School
Baldwin School Pension Plan
Banco Desarrollo Económico
Barranquitas Auto
BASF – Pension Plans (Two engagements)
Boneville Contracting
Boneville Contracting
BPPR – Acrecent Financial LLC
BPPR – Air Master Awning
BPPR – Fusion Consulting Group
BPPR – Insular Trading (ABL)
BPPR – Roger Electric Corp.
BPPR – Steel & Pipes Inc.
Brenntag
BVR Ambulance Best Care, LLC
Caddell Nova A JV (+ Law 163)
Cadillac Clean Room Services, Inc.
Cadillac Uniform and Linen Supply, LLC
Campofresco Pension
Capestrano Pension
Capitol Bridge
Cargolux Airlines International
Caribbean Imaging and Radiation Treatment Center
Caribbean Medical Center Retirement Plan
Caribbean Physician Plaza, Inc.
Carolina Tech (2023-2024)
Casa Barranquitas/Hogar Aurora
C-Axis
CDT Centro de Servicios Médicos Integrados, Inc.
Centro Cardiovascular de PR y del Caribe
Centro Comprensivo de Cáncer
Centro de Cirugía Ambulatoria Laser (CCALMA)
CIC Construction Group SE & Combined
CIC – Caribbean Industrial Company
CIC Construction Group, LLC
CIC Construction Group, USA, LLC
CIC Construction Group SE & Caribbean Industrial Inc.
CIC – Fred Gallo & Gustavo Hermida
Citrix Systems
Claro Puerto Rico
CMA CGM PR, LLC
Colegio San Ignacio, Inc.
Comunidad del Retiro
Constructora Hartman
Constructora Santiago, Corp. (I y II)
Conti Federal Puerto Rico Branch
Continental Lord, Inc.
DCO CORE, LLC
DCO CORE, LLC SOC
De Diego Ambulatory Centre, Corp
DE Holdings, LLC (Embassy Suites Dorado)
DE Holdings, LLC (Embassy Suites Dorado)
Departamento de Correccion y Programa de Salud Correccional (DCR & CHP)
Departamento de Desarrollo Economico y Comercio
Departamento de Desarrollo Economico y Comercio 2
Departamento de Educación
Departamento de Justicia
Departamento de Salud
Dewey University
Dewey University 2
Diebold
Doctor House Inc
DCH|OH Retiremente Plan
Doctors Center Hospital Arecibo, Inc.
Doctors Center Hospital Bayamon, Inc.
Doctors Center Hospital Carolina, Inc.
Doctors Center Hospital Carolina, Inc.
Doctors Center Hospital San Juan, Inc.
Doctors Center Hospital, Inc.
Doctors Center Hospital, Inc. & Affiliates Combined FS
Doctor Center Hospital Dorado
Doctor Center Holding LLC (Parent & Consolidated)
SHC Holding and SHC Owner
Domiciliary Care Organization
Dr. Susoni Health Community Services Corp.
Dr. Susoni Health Community Services Corp. Pension Plan
Droguería Betances Inc.
Droguería Betances Inc. 2
E - Q
Efrain Nunez
Ehret, Inc.
Egida Dioniso Hernández, LP
Egida Nave (Round Hill)
Egida San Antonio, LLC
Empresas Santana – Audit
Airport Shoppes & Hotel Corp. Retirement Plan
ENKA Contruction and Development
Fajardo Integrated Medical Center, LLC
Father and Son Realty, Inc. (Steel & Pipes)
Fideicomiso del Plan de Retiro de los Empleados del Hospital de la Concepción (2022-2024)
FIGNA (Fideicomiso Institucional de la Guardia Nacional de PR)
FMI Agency Inc.
Fogo de Chao – AUP
Fondo Rotatarios
Fundación Damas, Inc. / Damas Surgicenter
Fundación Dr. García Rinaldi, Inc.
Fundación Dr. John & Virginia Smith
Fundación Dr. Pedro Blanco, Corp.
Fundación Hospital Pediátrico, Inc.
Fundación Niños Nueva Esperanzas
Fundacion Pedriatrica de Diabetes
G & H Properties, SE
Gabia LLC (Campofresco)
Garment & Embroideries Puerto Rico, LLC
General Electric
Gersh International
GO Tropical, LLC
Grupo Lab. Borinquen Audit
Grupo Lab. Borinquen Compilation
Grupo Vistas
Haier AppliancesdCaribbean & Company (GE)
HBC and Atlas Property
Heraeus Medical Component
Honeywell Aerospace de PR, Inc. AUP
Hospital Comunitario Buen Samaritano, Inc.
Hospital Damas, Inc.
Hospital Damas, Inc. Retirement Plan
Hospital de la Concepción, Inc.
Hospital Dr. Susoni, Inc.
Hospital Dr. Susoni, Inc. Pension Plan
Hospital Español Auxilio Mutuo Group
Hospital Español Auxilio Mutuo Retirement Plan
Hospital General de Castañer, Inc. + Single Audit
Hospital General de Castañer, Inc. Retirement Plan
Hospital General Menonita Pension Plan
Hospital General Menonita Retirement Plan 1081.01 (d)
Hospital Menonita Caguas, Inc.
Hospital Menonita Guayama, Inc.
Hospital Oriente/Grupo Médico del Este
Hospital San Carlos, Inc.
Hospitalist Medical Services, PSC
Hotel Costa Bahía & Convention Center, LLC
Hotel Costa Bahía San Juan, LLC
HR Management and Consulting Services, LLC
IDR PR LLC
IGX Solutions Corp.
Inmobiliaria San Alberto, Inc.
Inmobiliaria San Pedro, Inc.
Inn Capital Housing Division Joint Venture
Innovative Emergency Management, Inc. Puerto Rico
Inspira Mental Health
Inspira Pension Plan
Inspira SOC2
Instituto Médico del Norte (DBA Hospital Wilma N. Vázquez)
Integra Pension Plan
Integrated Community Health System, Inc.
Intercambios Puerto Rico, Inc.
Interservices
ITRVL AUP
JJ Best Bank & Co. International
JJ Best Bank & Co. International
Laboratorio Clinico Toledo
Laboratorio Clinico Toledo Pension Plan
Las Brisas Investment, LLC (Steel & Pipes)
Liberty Communications of PR
Liberty Communications of PR
Light Gas – Fork Lift Cylinder Exchange, Inc.
Light Gas Corporation
Lord Associates
Lord Construction Group, Inc.
Lord Construction Group, Inc. & Affiliates
Lord Engineering Services, LLC
Lord Electric Retirment Plan
Lord Properies, LLC
Lord Utility Services, LLC
Los Flamboyanes Apartment
Los Robles Limited Dividend Partnership
Luma College
Luma Pension Plan
M & N Aviation, Inc.
Marvel (B. Fernandez)
Manati Managed Care
Metro Hato Rey, Inc.
Metro Hato Rey, Inc. Pension Plan
Metro Health, Inc.
Metro Health, Inc. Pension Plan
Metro Health Central Corp
Metro Healthcare Management System, Inc.
Metro Mayaguez, Inc.
Metro Mayaguez Pension Plan
Metro Pavia at Home, LLC + 163
Metro Pavia at Home, LLC Retirement & Savings Plan
Metro Pavia Health Systems (2023-2025)
Metro Pavia Healthcare Centers, Inc.
Metro Pavia Hospital Group, LLC
Metro Ponce
Metro San Francisco Health System, Inc.
Metro San Francisco Health System, Inc. Pension Plan
Metro Santurce, Inc.
Metro Santurce, Inc. Pension Plan
Metro Toa Baja
Metrohealth Radiation Oncology Group, Inc.
Metropolitan Radiation Oncology, Inc.
MGI
Mondelez
Montesanto Caribe, LLC
MPHC Properties, LLC AUP
MTI Development & Construction, SE
Neo Taino Baking Co.
Novel Advertising Ineractive Solutions
Novus, Inc.
Oriental Insurance
Oriental Sand & Gravel
OPAL
Pac Tech International Retirement Plan
Pan Pepin, Inc.
Parliament Capital Management, LLC
Pharmalogic PR, Inc.
Piedmont Evergreen, LLC
Plaza Provision Company
Populicom
PR Automobile Assigned Risk Plan
PR Miscelaneous Guaranteee Insurance
PR Joint Underwriting Association for Fire and Allied Lines Insurance
Precision Fabricators
Primecare Group Strategies, LLC
Promed
Pro-Vivienda
PRTC – Junta Reglamentadora
PRTC – IPTV
Puerto Rico Batist Elderly Housing Corporation (Rio Grande Housing)
Puerto Rico Branch of H&M
Puerto Rico Energy Power Authority (PREPA)
Puerto Rico Energy Power Authority (PREPA) 2
Puerto Rico Ports Authority +PFC
Puerto Rico Public Broadcasting Corporation (WIPR) 24-2025
Quanta Utilities/Quanta Services
R - Z
Renewable Energy System, LLC
Residencia Bet-El, Inc.
Retina Care, PSC
RICOH Puerto Rico, INC.
RICOH Puerto Rico, INC. Pension Plan
RR Group Inc. Employee’s Profit Sharing Plan
Russell del Caribe
Ryder Health Plan, Inc.
Ryder Memorial Hospital, Inc. & HIP
Salus Infirmorum, Inc.
San Lucas Group + Metro
San Lucas Group 2
San Pablo Developers
Santa Juanita Preservation
Santa Juanita Preservation
Segura Bank International Corp
Segura Bank International Corp 2
Senibus, LP (Egida Marcelina)
Serralles Group
Serralles Group Agreed Upon Procedures
Serralles Group Pension Plans
Servicios Médicos Universitario, Inc.
Servicios Médicos Universitario, Inc.
Servicios Médicos Universitario, Inc.
Siemens Healthcare Diagnostics/Siemens Medical Solutions Puerto Rico
SJ Capestrano Group + law 163 (6,000) 7 FS
Smith & Nephew
Sociedad Legal de PR
Sociedad Legal de PR Single Audit
Sociedad Legal Pension Plan
Southeastern Freight Lines
Southwest Health
Specs Roofing
St. John’s School
St. John’s School Retirement Plan
Steel and Pipes PR, Florida, STAHL, HULFE Air, FAM & NAPA (& Combined)
Steel and Pipes Pension Plan
Stryker Corporation
Stryker Puerto Rico Sales
Supermercados Econo, Inc.
Supermercados Econo, Inc. Pension Plan
Telecontacto – Telecontant SOC
Telecontacto -Telecontant
Teselta
Tetra Tech, Inc.
Tetra Tech PR, LLC – AUP
Tetra Tech, PR LLC
The San Jorge Hospital
The San Jorge Hospital Retirement Plan
Tiber Ponce Medical School
Tiber Ponce Medical School PP
Trans Group, LLC
Travel Traders
Trebol Motors Group
Trekker Group (PR Wire)
Trekker Group (PR Wire) 2
U.S.S.C. Puerto Rico, Inc. (Medtronic)
Universidad Carlos Albizu
Universidad Carlos Albizu Pension Plan Miami
Universidad Carlos Albizu Pension Plan SJ
Universidad Central del Caribe, Inc.
Universidad del Sagrado Corazon – Audit, Pension Plan
Universidad Interamericana
Universidad Interamericana 2
Universidad Interamericana
Variant Medical Systems (Siemens)
Vieques Airlink
Villa Pedres LLC & Subsidiaries (+ Law 163)
VPNET, Inc.
VWR
VWR PP
Wind Services
Wovenware
Wovenware CA & Consolidado
Wovenware Pension Plan
Yauco Health
Yauco Health Corporation Retirement Plan