HAR §11-850-39. Audits

(a) A dispensary licensee shall annually obtain an independent financial audit from a licensed certified public accountant of all dispensary operations and assets in compliance with generally accepted auditing standards, at the dispensary licensee's expense, and shall provide a copy of the audit's findings to the department. (b) The report of the audit's findings shall be completed and submitted to the department no later than sixty days prior to the end of the license expiration date, or at another time as the department may direct. (c) When a license is revoked, suspended, surrendered, or expires, a dispensary licensee shall file a final report thirty days following revocation, suspension, surrender, or expiration. [Eff 12/14/15; am and comp 2/24/22; comp 4/29/22; comp 11/17/22; comp 8/7/23; comp 4/5/24; comp 12/6/24; comp NOV 17 2025 ] (Auth: HRS §§321-9, 329D-7, 329D-27) (Imp: HRS §§329D-7, 329D-21, 329D-23)