HAR §16-71-45
HAR §16-71-45. Information requirements
Cite as Haw. Code R. § 16-71-45
(a)
Accompanying an application for a permit to practice,
each certified public accountant and public accountant
shall also file, on a form prescribed by the board, an
attestation relating to the applicant's continuing
professional education, setting forth the following:
(1)
Name of the course sponsor;
(2)
Identification number of the course sponsor
as issued by the National Association of
State Boards of Accountancy's National
Registry, the board, or any other board of
accountancy in a state or jurisdiction of
the United States;
(3)
Title of the course;
§16-71-47
71-33
(4)
Date attended; and
(5)
Hours claimed.
(b)
The board may randomly audit continuing
professional education hours and require an applicant
to submit written evidence satisfactory to the board
demonstrating compliance with the continuing
professional education requirements provided in this
chapter. [Eff 1/1/74; am and ren §16-71-45, 6/25/81;
am and comp 6/8/84; comp 10/23/87; am and 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 §466-7)