HAR §16-71-1. Objective

This chapter has been adopted by the board of public accountancy, hereafter §16-71-1 71-4 referred to as “board”, and is intended to clarify chapter 466, Hawaii Revised Statutes, and to implement the administration thereof to the end that chapter 466, HRS, may be best effectuated and the public interest most effectively served. [Eff 1/1/74; am and ren §16-71-1, 6/25/81; am and comp; 6/8/84; comp 10/23/87; comp 2/22/94; comp 6/3/95; comp 1/22/01; comp 1/30/10; comp 2/13/12; am and comp 11/27/21] (Auth: HRS §466-4) (Imp: HRS §466-4) §16-71-2 Biennial renewal; continuing professional education in ethics or professional conduct. (a) Each license of a certified public accountant and a public accountant shall be renewed biennially on or before December 31 of each odd- numbered year by submitting an application, paying a renewal fee, and attesting that the applicant has completed at least four hours of continuing professional education in ethics or professional conduct. (b) Each permit to practice of a certified public accountant or public accountant shall be renewed biennially on or before December 31 of each odd-numbered year by submitting an application, paying a renewal fee, and complying with the continuing professional education requirements in section 16-71- 33. (c) Each firm permit to practice shall be renewed biennially on or before December 31 of each odd-numbered year by submitting an application and paying a renewal fee. [Eff 11/21/74; ren §1.02, 3/6/80; am and ren §16-71-2, 6/25/81; am and comp 6/8/84, am and comp 10/23/87; comp 2/22/94; comp 6/3/95; comp 1/22/01; am and comp 1/30/10; comp 2/13/12; comp 11/27/21] (Auth: HRS §466-4) (Imp: HRS §§466-4, 466-5, 466-6) §16-71-4.5 71-5 §16-71-3 Notification and filing of names and addresses and changes. The current mailing address of each certified public accountant, registered public accountant, public accounting firm, and permit holder shall be registered with the board. The board shall be immediately notified in writing of all changes. [Eff 1/1/74; ren §1.03, 3/6/80; am and ren §16-71-3, 6/25/81; am and comp 6/8/84; am and comp 10/23/87; comp 2/22/94; comp 6/3/95; comp 1/22/01; comp 1/30/10; comp 2/13/12; am and comp 11/27/21] (Auth: HRS §466- 4) (Imp: HRS §466-4)