Hawaii Revised Statutes 466-4 Board of Public Accountancy.


Part heading added by L 2012, c 324, §2.

Sections 466-1 to 466-17 designated as Part I by L 2012, c 324, §2.

§466-4 Board of public accountancy. (a) There shall be a board of public accountancy to be known as the state board of public accountancy, which shall consist of nine members. All members of the board shall be citizens of the United States and residents of this State. Seven members thereof shall hold current licenses issued under this chapter, of which six of the seven members shall hold current permits to practice public accountancy and be in active practice; and two shall be public members.

(b) The governor shall remove or suspend any member of the board for cause, in accordance with section 26-34, including any member thereof:

(1) Who ceases to engage in active practice as a certified public accountant or as a public accountant, as the case may be; or

(2) Whose license of certified public accountant or of public accountant, as the case may be, or whose permit to practice public accountancy:

(A) Has been canceled, revoked, or suspended;

(B) Has expired without renewal; or

(C) Has otherwise become invalid.

(c) The director shall employ clerks, proctors, examiners, and other personnel under chapter 76 to assist the board in the performance of its duties.

(d) In addition to any other powers and duties authorized by law, the board, in accordance with chapter 91 shall:

(1) Initiate investigations and hearings, either upon complaint or on its own motion on any matter involving the conduct of certified public accountants, public accountants, or firms, or the violation of any of the provisions of this chapter or the rules of the board;

(2) Adopt, amend, and repeal rules governing the administration and enforcement of this chapter and the conduct of the licensees, as it deems appropriate to establish and maintain high standards of competence and integrity in the practice of public accountancy;

(3) Grant, deny, suspend, or revoke licenses that are authorized by this chapter and impose such conditions as may be necessary in connection with the granting, denial, suspension, or revocation of licenses;

(4) Prescribe the proof to be furnished for the issuance of a duplicate license in place of one alleged to have been lost or destroyed, including a requirement for any indemnity deemed appropriate to the case; and

(5) Grant, renew, forfeit and restore permits to practice that are authorized by this chapter and impose such conditions as may be necessary in connection with the granting, renewal, forfeiture and restoration of permits. [L 1973, c 158, pt of §2; am L 1978, c 208, §13; am L 1983, c 6, §1; gen ch 1985; am L 1989, c 110, §5; am L 1992, c 202, §163 and c 204, §1; am L 1993, c 51, §1; am L 1997, c 86, §1; am L 2000, c 253, §150]

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Last modified: October 27, 2016