reglab/housing_qa huggingface dataset:
HI Rev Stat § 466-6 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-6 License of public accountant.

  §466-6 License of public accountant. (a) A license and a permit are required to actively practice public accountancy. A person:  (1) Who has attained eighteen years of age;  (2) Who possesses a history of competence, trustworthiness, and fair dealing;  (3) Who was serving in the armed forces of the United States on June 15, 1955;  (4) Who was a resident of the Territory of Hawaii at the time of entering such service in the armed forces; and  (5) Who at the time of entering such service, met the requirements set forth in subparagraph (A), (B) or (C) of this subsection, shall, upon application to the board within six months after honorable discharge or release from such service, be licensed by the board as a "public accountant":  (A) Any person who held oneself out to the public as being engaged in the practice of public accountancy and who was engaged in the practice of public accountancy as the person's principal occupation, either on the person's own account or as a member of a firm, or as an employee of a certified public accountant, or public accountant, and was regularly assigned to accountancy engagements;  (B) Any person who was engaged in accounting or auditing work in the Territory of Hawaii as an employee of the United States, of the Territory, or of any county, in a position in grade GS-9 under the territorial classification schedule in effect on March 1, 1955, or the equivalent or higher grade; or  (C) Any person who was engaged in private accounting or auditing who has had not less than three years of experience in such work, or in public accounting, or both, and whose experience was of such a character and for a length of time sufficient in the opinion of the board to be substantially equivalent to three years of public accounting experience.  (b) Licenses shall be effective for a period not exceeding two years and shall be renewable biennially on or before December 31 of every odd-numbered year upon application to the board.  (c) A person who, on January 1, 1974, holds a license of public accountant under the laws of this State theretofore existing, shall not be required to obtain an additional license under this chapter, but shall otherwise be subject to all the provisions of this chapter; and such previous license shall, for all purposes, be considered a license under this chapter and subject to the provisions herein. [L 1973, c 158, pt of §2; am L 1975, c 118, §30(2); gen ch 1985; am L 1989, c 110, §7]
HI Rev Stat § 466-7 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-7 Permits to practice.

  §466-7 Permits to practice. (a) A license and permit are required to actively engage in the practice of public accountancy. The board may grant or renew a permit to actively engage in the practice of public accountancy. Permits shall be initially issued and renewed for periods of two years but in any event shall expire on December 31 of every odd-numbered year. The board shall prescribe the methods and requirements for application.  (b) An applicant for the initial issuance or renewal of a permit shall have:  (1) A valid license;  (2) Completed continuing professional education hours, the content of which shall be specified by the board which may provide for special consideration by the board to applicants for permit renewal when, in the judgment of the board, full compliance with all requirements of continuing education cannot reasonably be met;  (3) Completed an application;  (4) Paid appropriate fees and assessments; and  (5) In the case of a renewal, undergone and provided proof of having undergone the peer review process pursuant to part II.  (c) The board may grant a temporary permit to actively engage in the practice of public accountancy to any person who:  (1) Has attained eighteen years of age;  (2) Possesses a history of competence, trustworthiness, and fair dealing;  (3) Holds a valid license of certified public accountant or of public accountant issued under the laws of another state, or who holds a valid comparable certificate, registration, or license or degree from a foreign country determined by the board to be a recognized qualification for the practice of public accountancy in such other country;  (4) Incidental to the person's practice in such other state or country, desires to practice public accountancy in this State on a temporary basis; and  (5) Has completed an application. Such permit shall be effective for a period not exceeding three months, and shall specify the nature and extent of the practice so permitted.  (d) All firms shall obtain a permit to practice. The board may issue or renew a permit to actively engage in the practice of public accountancy to any firm which submits a completed application and demonstrates qualifications as prescribed by the board.  (e) Failure to submit the required fees, continuing education hours, or other requirements for renewal as specified in this section by December 31 of every odd-numbered year, shall constitute forfeiture of the permit. Continued performance in the practice of public accountancy without a permit shall constitute unlicensed activity and the individual or firm shall be subject to sections 466-9, 466-11, 487-13, and 26-9.  (f) The board may restore forfeited permits to the individual or firm which satisfies the following:  (1) The requirements of subsection (a), (b), (c), or (d) of this section; and  (2) Payment of required fees. [L 1973, c 158, pt of §2; am L 1975, c 118, §30(3); am L 1980, c 53, §2; gen ch 1985; am L 1989, c 110, §8; am L 2009, c 172, § §2, 9; am L 2010, c 66, §3; am L 2012, c 324, §3(1)]
HI Rev Stat § 466-8 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-8 Fees.

  §466-8 Fees. (a) An application for admission to the examination described in section 466-5(e) shall be accompanied by the application and examination fees. The board may prescribe by rule the terms and conditions upon which an applicant who is unable to attend the examination may receive a credit in the amount of the fee paid toward a subsequent examination.  (b) An application for the issuance of a license of certified public accountant under section 466-5(a) or a license of public accountant under section 466-6(a) shall be accompanied by a license fee.  (c) An applicant for the renewal of a current license of certified public accountant under section 466-5 or for the renewal of a license of public accountant under section 466-6 shall pay a fee biennially in each odd-numbered year on or before December 31. An applicant for the restoration of a forfeited license of certified public accountant or public accountant shall submit with the application for restoration of the forfeited license the renewal fee, a penalty fee equal to the amount of the renewal fee, and a recordkeeping fee for each biennium the license was on forfeited status.  (d) An application for the issuance of a biennial permit to practice for an individual or firm under section 466-7(a) and (d) shall be accompanied by the application and permit to practice fees.  (e) An application for the issuance of a temporary permit to practice under section 466-7(c) shall be accompanied by the application and temporary permit to practice fees.  (f) Any person requesting the board to proctor the certified public accountant examination for another state shall pay a proctoring fee.  (g) All fees shall be established and adopted by the director in accordance with chapter 91 and shall be deposited into the compliance resolution fund established pursuant to section 26-9(o). [L 1973, c 158, pt of §2; am L 1975, c 118, §30(4); am L 1983, c 6, §2; am L 1984, c 7, §74; am L 1989, c 110, §9; am L 1992, c 202, §164; am L 1997, c 35, §3 and c 227, §1; am L 2009, c 172, § §3, 9]
HI Rev Stat § 466-11 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-11 Injunctions against prohibited acts.

  §466-11 Injunctions against prohibited acts. (a) Whenever, as a result of an investigation under section 466-13 or otherwise, the board has reason to believe that any person or firm has engaged, or is about to engage, in any act, or acts, or practices that constitute or will constitute a violation of section 466-10, the board may certify the facts underlying the belief to the attorney general of this State, who shall make application to the appropriate court for an order enjoining the act, or acts, or practices, and, upon a showing by the board that the person or firm has engaged, or is about to engage, in any act, or acts, or practices, an injunction, restraining order, or other order as may be appropriate shall be granted by the court without bond.  (b) A violation of section 466-10 is a misdemeanor. Whenever the board has reason to believe that any person is liable to punishment under this section it may certify the facts underlying the belief to the county attorney or prosecuting attorney of the county in which the violation occurred who shall cause appropriate proceedings to be brought.  (c) Any person or firm who violates this chapter may be fined not more than $5,000 for each violation.  (d) The display or uttering by a person or firm of a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing a person's or firm's name in conjunction with the words "certified public accountant" or any abbreviation thereof, of the words "public accountant" or any abbreviation thereof, shall be prima facie evidence in any action brought under subsection (a) or (b) of this section that the person or firm whose name is so displayed, caused or procured the display or uttering of the card, sign, advertisement, or other printed, engraved, or written instrument or device and that the person or firm is holding itself out to be a certified public accountant or public accountant holding a current permit to practice issued under section 466-7.  (e) Unless otherwise expressly provided, the remedies or penalties provided by this chapter are cumulative to each other and to the remedies or penalties available under all other laws of this State. [L 1973, c 158, pt of §2; am L 1975, c 24, §10; gen ch 1985; am L 1986, c 211, §9; am L 1989, c 110, §12; am L 2014, c 58, §2] Note  Section 466-13 referred to in text is repealed.
HI Rev Stat § 466-11.5 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-11.5 Single act evidence of practice.

  §466-11.5 Single act evidence of practice. In any action brought under this chapter, evidence of the commission of a single act prohibited by this chapter shall be sufficient to justify a penalty, injunction, restraining order, or conviction, respectively, without evidence of a general course of conduct. [L 1989, c 110, pt of §2; am L 1990, c 34, §31]
HI Rev Stat § 466-12 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-12 Ownership of accountant's working papers.

  §466-12 Ownership of accountant's working papers. All statements, records, schedules, working papers, and memoranda made by the licensee, partner, shareholder, officer, director, or employee incidental to, or in the course of rendering services to a client in the practice of public accountancy, except reports submitted by the licensee to the client and except for records that are part of the client's records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee and the client to the contrary. No statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without the consent of the client or the client's personal representative or assignee, to anyone other than one or more surviving partners or stockholders or new partners or stockholders of the licensee, or any combined or merged firm or successor in interest to the licensee or operation of law. [L 1973, c 158, pt of §2; gen ch 1985; am L 1989, c 110, §13]
HI Rev Stat § 466-13 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-13 REPEALED.

  §466-13 REPEALED. L 2012, c 324, §4.
HI Rev Stat § 466-14 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-14 REPEALED.

  §466-14 REPEALED. L 1992, c 202, §236.
HI Rev Stat § 466-15 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-15 Advisory committees.

  §466-15 Advisory committees. (a) The director may establish advisory committees, the members of which shall serve as consultants to the board in their review of certified public accountants and public accountants referred for possible disciplinary action, and as experts to the department for investigation. The advisory committee shall be appointed by the director from a list of certified public accountants and public accountants submitted annually by the board.  (b) Each member of the committee shall serve until a new committee is established, or until the particular case for which the member was designated a consultant or expert has been concluded.  (c) The members of the advisory committee shall serve without compensation, but shall be reimbursed for expenses, including travel expenses, necessary for the performance of their duties.  (d) No member of the advisory committee shall bear any civil liability for any act done in furtherance of the purpose for which the advisory committee was established. [L 1989, c 110, pt of §2]
HI Rev Stat § 466-17 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-17 Construction; severability.

  §466-17 Construction; severability. If any provision of this chapter or the application thereof to any person or entity or in any circumstance is held invalid, the remainder of the chapter and the application of such provision to others or in other circumstances shall not be affected thereby. [L 1989, c 110, pt of §2]
HI Rev Stat § 466-31 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-31 Definitions.

 §466-31 Definitions. As used in this part, unless the context clearly indicates otherwise:  "Rating" means the type of report issued following a peer review. Rating shall be "pass", "pass with deficiency", or "fail".  "Sponsoring organization" means a third-party entity that meets the standards specified by this part for administering a peer review. [L 2012, c 324, pt of §1]
HI Rev Stat § 466-32 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-32 Establishment of peer review process; confidentiality.

 §466-32 Establishment of peer review process; confidentiality. (a) There is established a peer review process to review the attest work of firms. The peer review process shall be for educational or remedial and not punitive purposes.  (b) The peer review process shall keep confidential the identity of any person or firm for whom attest work has been performed by the firm under review.  (c) Neither the proceedings nor the records of any peer review process shall be subject to discovery. No person involved in the peer review process shall be required to testify on that process; provided that statements made by any person in connection with the peer review process who is a party to an action or proceeding, the subject matter of which was reviewed in that process, shall be subject to discovery.  (d) This part shall not be construed to require any firm to become a member of any sponsoring organization. [L 2012, c 324, pt of §1]
HI Rev Stat § 466-33 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-33 Standards for peer reviews and sponsoring organizations.

 §466-33 Standards for peer reviews and sponsoring organizations. (a) Except as otherwise provided by section 466-36, the board shall adopt the Standards for Performing and Reporting on Peer Reviews and any applicable ethical requirements adopted by the American Institute of Certified Public Accountants and the public company accounting oversight board firm inspection standards for public company audit firms required under the Sarbanes-Oxley Act of 2002, as amended, as its minimum standards for peer reviews.  (b) Subject to sections 466-40 and 466-41, qualified sponsoring organizations shall be the American Institute of Certified Public Accountants peer review program, the Hawaii Society of Certified Public Accountants peer review program, state certified public accountant societies fully involved in the administration of the American Institute of Certified Public Accountants peer review program, the public company accounting oversight board, the board, and other entities that are approved by the board. [L 2012, c 324, pt of §1]
HI Rev Stat § 466-35 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-35 Peer review compliance reporting form.

 §466-35 Peer review compliance reporting form. (a) Upon the completion of a peer review, each reviewed firm shall submit a peer review compliance reporting form to the board pursuant to section 466-38. The peer review compliance reporting form shall include the following:  (1) The name of the firm conducting the peer review;  (2) The name of the approved sponsoring organization;  (3) Except for public company accounting oversight board inspections, the name of the team captain or peer reviewer or reviewers, who shall not be affiliated with the firm being reviewed;  (4) The rating issued to the firm as a result of the review, which shall be clearly indicated in the review report;  (5) The date of completion of the peer review; and  (6) A representation that the peer review or the inspection by the public company accounting oversight board firm inspection program includes the firm's Hawaii attest engagements within the scope of the review or the inspection.  (b) A firm shall include, with the peer review compliance reporting form, the contemporaneous Hawaii supplement to the peer review report pursuant to section 466-36, if:  (1) A peer review report from an approved sponsoring organization does not include the selection of a Hawaii office or Hawaii attest engagement;  (2) The peer reviewer does not hold permits to practice public accountancy under section 466-7 or is not licensed to practice public accountancy in any other state, except inspectors for the public company accounting oversight board; or  (3) The final report resulting from any inspection by the public company accounting oversight board firm inspection program does not include the firm's Hawaii offices, if any, and Hawaii attest engagements in the scope of the inspection, and the firm is not required to enroll in another peer review program under section 466-34. [L 2012, c 324, pt of §1; am L 2016, c 145, §2]
HI Rev Stat § 466-36 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-36 Hawaii supplement to the peer review report.

 §466-36 Hawaii supplement to the peer review report. (a) A firm required to undergo a peer review under this chapter shall engage the services of a practitioner or firm holding a permit issued under section 466-7 to perform the following procedures to supplement the peer review report:  (1) Obtain from the reviewed firm a list of Hawaii attest engagements included in the scope of the peer review, in accordance with the American Institute of Certified Public Accountants Standards for Performing and Reporting on Peer Reviews;  (2) Select one or more engagements from the list of engagements obtained from the reviewed firm;  (3) Obtain from the reviewed firm, the reports, financial statements, work papers, and work product resulting from the attest engagements selected;  (4) Read and compare the reports, work papers, and work product to an appropriate disclosure checklist to evaluate the firm's compliance with professional standards; and  (5) Document all instances of noncompliance with professional standards detected while performing the procedures listed in this section.  (b) The procedures required by this section shall be performed in accordance with the Statements on Standards for Attestation Engagements adopted by the American Institute of Certified Public Accountants.  (c) The Hawaii supplement to the peer review report to the firm and to the board shall state, at a minimum, the following:  (1) Name of firm;  (2) Date the Hawaii supplement to the peer review report was completed;  (3) Period that was reviewed;  (4) Any Hawaii office or offices selected;  (5) Number and type of Hawaii engagements reviewed;  (6) Any limitations that may have been imposed upon the peer reviewer in complying with subsection (a), including the selection of Hawaii engagements and peer review standards by the peer reviewer; provided that the acceptability of the limitations shall be subject to board approval; and  (7) The procedures performed and any instances of noncompliance with professional standards found.  (d) The practitioner or firm selected to perform the procedures required by this section shall:  (1) Hold a permit to practice under section 466-7;  (2) Not be affiliated with the firm being reviewed; and  (3) Be recognized as a qualified peer reviewer by a sponsoring organization. [L 2012, c 324, pt of §1; am L 2016, c 145, §3; am L 2017, c 167, §1]
HI Rev Stat § 466-37 (2021)
2021 Hawaii Revised Statutes|Title 25. Professions and Occupations|466. Public Accountancy|466-37 Retention of documents.

 §466-37 Retention of documents. (a) Each reviewer shall maintain all documentation necessary to establish that each review conforms to the review standards of the relevant review program, including the review working papers, copies of the review report, and any correspondence indicating the firm's concurrence and non-concurrence, along with any proposed remedial actions and any related implementation.  (b) The documents described in subsection (a) shall be retained by the reviewer for a period of time corresponding to the retention period of the sponsoring organization, and upon request of the board, shall be made available to the board; provided that the document shall be retained for at least one hundred twenty days after the date of completion of the review by the sponsoring organization. [L 2012, c 324, pt of §1]