HAR §16-39-311. Financial reports

Financial statements required under chapter 485A, HRS, and this chapter shall be prepared, audited, and certified by independent certified public accountants or licensed independent public accountants in accordance with generally accepted accounting procedures and practices; provided that if a report contains exceptions of a material nature, it shall not be considered to be certified. [Eff 6/30/08; comp 11/18/23] (Auth: HRS §§485A-303, 485A-606) (Imp: HRS §§485A-303, 485A-606) §16-39-312 39-30