Hawaii Revised Statutes 466. Public Accountancy

PART I. GENERAL PROVISIONS

• 466-1 Purpose.
  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. §466-1...
• 466-2 Short Title.
  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. §466-2...
• 466-3 Definitions.
  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. §466-3...
• 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...
• 466-5 License of Certified Public Accountant.
  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. §466-5...
• 466-5.5 Educational Requirements for Licensure Effective December 31, 2000.
  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. §466-5.5...
• 466-6 License of Public Accountant.
  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. §466-6...
• 466-7 Permits to Practice.
  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. §466-7...
• 466-8 Fees.
  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. §466-8...
• 466-9 Disciplinary Action.
  (a) In addition to any other actions or conditions authorized by law, in accordance with chapter 91, the board may take any one or...
• 466-10 Prohibited Acts.
  (a) Use of title "certified public accountant": (1) Except as otherwise provided in subsection (d) of this section, no person shall assume or use...
• 466-11 Injunctions Against Prohibited Acts.
  (a) Whenever, as a result of an investigation under section 466-13 or otherwise, the board has reason to believe that any person or firm...
• 466-11.5 Single Act Evidence of Practice.
  In any action brought under this chapter, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify...
• 466-12 Ownership of Accountant's Working Papers.
  All statements, records, schedules, working papers, and memoranda made by the licensee, partner, shareholder, officer, director, or employee incidental to, or in the course...
• 466-13 Repealed.
  L 2012, c 324, §4.
• 466-14 Repealed.
  L 1992, c 202, §236.
• 466-15 Advisory Committees.
  (a) The director may establish advisory committees, the members of which shall serve as consultants to the board in their review of certified public...
• 466-17 Construction; Severability.
  If any provision of this chapter or the application thereof to any person or entity or in any circumstance is held invalid, the remainder...

Part II. PEER REVIEW PROCESS

• 466-31 Definitions.
  As used in this part, unless the context clearly indicates otherwise: "Rating" means the type of report issued following a peer review. Rating shall...
• 466-32 Establishment of Peer Review Process; Confidentiality.
  (a) There is established a peer review process to review the attest work of firms. The peer review process shall be for educational or...
• 466-33 Standards for Peer Reviews and Sponsoring Organizations.
  (a) Except as otherwise provided by section 466-36, the board shall adopt the Standards for Performing and Reporting on Peer Reviews and any applicable...
• 466-34 Enrollment and Participation.
  (a) Every firm, including the Hawaii offices and Hawaii engagements of foreign or multistate firms, that is required to obtain a firm permit to...
• 466-35 Peer Review Compliance Reporting Form.
  (a) Upon the completion of a peer review, each reviewed firm shall submit a peer review compliance reporting form to the board pursuant to...
• 466-36 Hawaii Supplement to the Peer Review Report.
  (a) A firm required to undergo a peer review under this chapter shall engage the services of a practitioner or firm holding a permit...
• 466-37 Retention of Documents.
  (a) Each reviewer shall maintain all documentation necessary to establish that each review conforms to the review standards of the relevant review program, including...
• 466-38 Reporting to the Board.
  (a) A firm shall submit to the board: (1) A copy of the peer review report and the final letter of acceptance from the...
• 466-39 Appeals
  . (a) A firm shall have ten days after the filing of the peer review compliance reporting form to appeal a "pass with deficiency" or...
• 466-40 Procedures for Sponsoring Organization.
  (a) To qualify as a sponsoring organization, a third-party entity shall submit a peer review administration plan to the board for review and approval....
• 466-41 Oversight of Sponsoring Organizations
  . (a) The board shall retain oversight of sponsoring organizations through the peer review oversight committee described in section 466-42. (b) The board shall periodically...
• 466-42 Peer Review Oversight Committee.
  (a) The board shall establish a peer review oversight committee for the purpose of: (1) Monitoring sponsoring organizations to ensure that peer reviews are...
• 466-43 Oversight of Peer Reviewers for a Hawaii Supplemental Peer Review.
  (a) A peer reviewer for a Hawaii supplement to the peer review report under section 466-36 shall be a person who: (1) Holds a permit...

Last modified: October 27, 2016