HAR §16-71-26. Control and reporting

(a) For the purpose of this section, a permit shall be obtained whether or not the public accounting practice is: (1) One of continuation from the prior year; (2) One to be entered into for the first time; or §16-71-27 71-23 (3) One to be resumed after the permit to practice for the prior year or prior years has lapsed. (b) For a 1974 permit, an applicant shall file an application prior to the commencement date of the applicant's public practice. For a permit to practice public accountancy for the year 1975 and each year thereafter, the applicant shall file an application, on a form prescribed by the board, at least thirty days prior to the date on which the permit shall become effective. [Eff 1/1/74; am and ren §16-71-26, 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; comp 11/27/21] (Auth: HRS §466-4) (Imp: HRS §§466-4, 466-7)