reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-16 - Competence, trustworthiness, and fairness (references)

Current through June, 2024
Each applicant for a license of a certified public accountant
				  shall submit three letters of reference, from persons not related to the
				  applicant, attesting to the applicant's competence, trustworthiness, and
				  fairness.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-17 - Education

Current through June, 2024
(a) An applicant for a license of certified
				public accountant shall:
(1) Present
				satisfactory evidence that the applicant has received a baccalaureate degree
				from a university, college, or other four-year institution of learning
				accredited by a regional or national accrediting agency or association
				recognized by the Secretary of Education under the requirements of
				20 United States
				Code section 1099b, as amended; or
(2) Present satisfactory evidence that the
				applicant has received a baccalaureate or comparable degree from a foreign or
				U.S. university, college, or other four-year institution of learning and
				provide evidence that the baccalaureate or comparable degree qualifies the
				applicant for acceptance for an advanced degree at an accredited university,
				college, or other four-year institution of learning as specified in paragraph
				(1).
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-18 - Examination

Current through June, 2024
The examination prescribed in section
				  466-5(e),
				  HRS, shall consist of the American Institute of Certified Public Accountants
				  examination.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-19 - Computer-based examination

Current through June, 2024
(a) The board shall
				use the examination prescribed by the American Institute of Certified Public
				Accountants, and shall make all necessary arrangements with the American
				Institute of Certified Public Accountants including the grading of the
				examination. The grades issued by the American Institute of Certified Public
				Accountants are advisory only and shall be ratified by the board to be
				official.
(b) Applications for the
				examination shall be:
(1) Made on a form
				provided by the board and filed with the board by the date specified in the
				application form; and
(2)
				Accompanied by the examination fee specified in chapter
				16-53 which shall not be refundable.
				For each section of the examination, the applicant shall pay a candidate
				testing fee that includes the actual fees charged by the American Institute of
				Certified Public Accountants, National Association of State Boards of
				Accountancy, and the test delivery service provider, as well as the application
				fees specified in chapter
				16-53. An application shall not be
				accepted for consideration unless the application is completed properly, and
				the correct fee and supporting documents required under this chapter and
				chapter
				466, HRS, are attached to the
				application. In the case of an applicant who will complete the educational
				requirements within one hundred twenty days after the first examination, a
				transcript of the last semester shall be sent to the board immediately upon the
				school's release of the grades.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-19.1 - Examination misconduct

Current through June, 2024
(a) Any misconduct
				by an applicant in applying for, taking, or subsequent to the examination shall
				be prohibited and shall invalidate any grade earned by an applicant on any
				section of the examination, and may warrant summary expulsion from the test
				site, disqualification from taking the examination permanently or for a
				specified period of time, and other action deemed appropriate by the
				board.
(b) Acts of misconduct
				include but are not limited to any of the following:
(1) Falsifying or misrepresenting educational
				credentials or other information required for admission to the
				examination;
(2) Failure to follow
				examination instructions or procedures;
(3) Communication between applicants or with
				others inside or outside the test site while the examination is in
				progress;
(4) Copying another
				applicant's answers or allowing one's answers to be copied;
(5) Copying the examination questions or
				answers;
(6) Substitution of
				another person to sit in the test site;
(7) Reference to crib sheets, outlines,
				textbooks, or other material or electronic media (other than those provided to
				the applicant as part of the examination) inside or outside the test site while
				the examination is in progress;
(8)
				Leaving the test site without prior approval;
(9) Violating the nondisclosure prohibitions
				of the examination, or aiding or abetting another in doing so; or
(10) Retaking or attempting to retake a
				section by an individual holding a valid license of certified public
				accountant, or by an applicant who has unexpired conditional credit for having
				already passed the same section, provided that this may be allowed if the
				individual has been expressly authorized by the board to do so.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-21 - Experience

Current through June, 2024
(a) Except as otherwise provided in section
				466-5(d),
				HRS, an applicant shall have met one of the following experience requirements
				for a license:
(1) Completion of one thousand
				five hundred chargeable hours in the performance of audits involving the
				application of generally accepted accounting principles and auditing standards
				earned while in public accounting practice; or
(2) Completion of two years of professional
				experience in:
(A) Public accountancy practice
				as defined in section
				466-3, HRS;
				or
(B) Private or government
				accounting or auditing work deemed by the board to be equivalent to
				professional experience in public accountancy practice.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 3 - LICENSE OF CERTIFIED PUBLIC ACCOUNTANT › Section 16-71-22 - Knowledge of laws and rules

Current through June, 2024
On the application, each applicant for a license of certified
				  public accountant shall attest that the applicant has read and shall abide by
				  the provisions of chapter
				  466, HRS, and this chapter.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 4 - PERMIT TO PRACTICE › Section 16-71-24 - Permit to practice

Current through June, 2024
(a) Individual
				permit to practice. For a permit to practice public accountancy, a certified
				public accountant licensed under section
				466-5,
				HRS, or public accountant licensed under section
				466-6,
				HRS, shall file an application and include an attestation that the applicant
				has fulfilled the continuing professional education requirements specified in
				subchapter
				5.
(b) Firm permit to practice.
(1) For a permit to practice public
				accountancy, a firm engaged in public accounting in this State shall file an
				application listing the principals of the firm (i.e., sole proprietor, partners
				in a partnership, shareholders of a professional accounting corporation, or
				members of a limited liability company).
(A)
				As of the date of the application, a foreign or multi-state firm shall list
				only those principals who are residents of Hawaii or who are engaged in public
				accounting practice in this State.
(B) If the firm has no permanent office in
				this State, and no principals who are residents of this State or principals who
				are engaged in public accounting practice in this State, the firm shall list a
				principal with a current Hawaii individual permit to practice.
(C) The Hawaii business operations of a
				foreign or multi-state firm shall constitute a "firm" for purposes of the firm
				permit to practice under section
				466-7,
				HRS.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 4 - PERMIT TO PRACTICE › Section 16-71-26 - Control and reporting

Current through June, 2024
(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
(3) One to be resumed
				after the permit to practice for the prior year or prior years has
				lapsed.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 4 - PERMIT TO PRACTICE › Section 16-71-27 - Temporary permit to practice

Current through June, 2024
An application for a temporary permit to practice, pursuant
				  to section
				  466-7(c),
				  HRS, shall be filed on a form prescribed by the board not later than sixty days
				  prior to the commencement of the period covered by the application and shall be
				  accompanied by a statement signed by an official of the jurisdiction which
				  issued the certificate or registration, attesting that the same is currently
				  valid, and unrevoked. The board may waive the filing deadline requirement for
				  good cause.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-31 - Basic concept

Current through June, 2024
The overriding consideration in determining whether or not a
				  specific program qualifies as acceptable continuing professional education is
				  whether the program is a formal program of learning which will contribute
				  directly to the professional competence of a licensee in public practice. Each
				  licensee shall determine the course of study to be pursued by the licensee
				  within the guidelines established by this chapter.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-33 - Basic requirements of study hours

Current through June, 2024
(a) For a permit to
				practice public accountancy covering each biennium, an individual applicant
				shall file, together with the application and payment of a fee for a permit to
				practice, an attestation as to the completion of at least eighty hours in
				continuing professional education programs. The eighty hours shall have been
				earned by the applicant within a twenty-four-month period, and within
				twenty-four months prior to the date of the application for a permit to
				practice, with a minimum of twenty hours earned within each calendar
				year.
(b) The applicant shall
				include within the eighty hours of continuing professional education programs,
				at least four hours of continuing professional education in the subject area of
				ethics or professional conduct; provided that these hours may also be used to
				simultaneously fulfill the requirements to renew the license of a certified
				public accountant or public accountant under section
				16-71-2.
(c) The continuing professional education
				requirement of eighty hours may be prorated only for the permit obtained for
				the biennium period immediately following an individual's first permit to
				practice. The proration schedule shall be ten hours for each three-month period
				of the biennium. The number of hours required shall be determined by the date
				on which the individual's first permit to practice was approved.
(d) An applicant whose first permit was
				approved in the first three months of the biennium shall earn eighty hours to
				obtain the subsequent permit; an applicant whose first permit was approved in
				the second three months of the biennium shall earn seventy hours to obtain the
				subsequent permit; and the total hours required shall decrease by ten hours for
				each three month period to a minimum of ten hours for an applicant whose first
				permit was approved in the last three months of the biennium period.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-35 - Deficiency in hours and carryover hours

Current through June, 2024
(a) In the event an
				applicant, except as provided in section
				16-71-46,
				is found to be lacking in the eighty required continuing professional education
				hours as of December 31 of any odd-numbered year, the applicant shall be
				required to make up the deficient hours before the board approves the permit to
				practice.
(b) In the event the
				total continuing professional education hours is found to be in excess of the
				minimum requirements in any biennium, the applicant may carryover the excess to
				the following biennium's requirements, provided that the carryover shall be
				limited to forty hours. It shall be the responsibility of the licensee to
				maintain a record of any carryover credits.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-36 - Program classifications

Current through June, 2024
(a) The continuing
				professional education programs shall be classified into two categories, as
				follows:
(1) Group programs as prescribed in
				section 1671-37; and
(2) Individual
				self-study programs as prescribed in section
				16-71-38.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-37 - Requirements for group programs

Current through June, 2024
Each group program shall:
(1) Require attendance;
(2) Be at least fifty minutes in
				duration;
(3) Be conducted by a
				qualified instructor or discussion leader;
(4) Through its sponsor, maintain written
				records of its attendees and of the program outline for a period of two years
				immediately following the conclusion of the program;
(5) Through its sponsor, issue to each
				attendee written evidence of attendance with the suggested continuing
				professional education credit hours shown thereon, exclusive of any study or
				preparation time; and
(6) Have a
				board approved sponsor.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-38 - Requirements for individual self-study programs

Current through June, 2024
Each individual self-study program shall:
(1) Be conducted by a qualified board
				approved sponsor;
(2) Through its
				sponsor, issue a certificate of completion, specifying subject matter and
				recommended continuing professional education credit hours; and
(3) Through its sponsor, maintain written
				records of each student and of the program outline for a period of two years
				immediately following the conclusion of the program.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-39 - Sponsors whose programs automatically qualify

Current through June, 2024
Subject to compliance with the requirements of sections
				  16-71-37
				  and
				  16-71-38,
				  the program sponsors who automatically qualify shall include:
(1) All non-profit nationally recognized
				accounting and auditing associations, such as the American Institute of
				Certified Public Accountants, the National Society of Accountants, the
				Accounting and Financial Women's Alliance, the National Association of
				Accountants, the National Association of State Boards of Accountancy, and their
				respective state societies, state boards, chapters, or branches;
(2) Universities and colleges, provided that
				the institutions are accredited as specified under section
				16-71-17(a)(1);
				or
(3) Sponsors approved by another
				state board or by the National Association of State Boards of Accountancy's
				National Registry.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-41 - Requirements for approval by the board

Current through June, 2024
Sponsors who do not automatically qualify shall be required
				  to apply to the board on a form prescribed by the board prior to the program
				  event. The sponsor shall comply with all requirements, policies, and standards
				  set forth by the board.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-43 - Duration of approval

Current through June, 2024
The approval by the board of each group program sponsor and
				  each individual self-study program sponsor shall expire on December 31 of every
				  odd-numbered year.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-45 - Information requirements

Current through June, 2024
(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;
(4) Date attended; and
(5) Hours claimed.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-46 - Exceptions

Current through June, 2024
The board may issue a permit to practice to any applicant who
				  has not fully complied with the continuing professional education requirement
				  in cases where failure by the applicant to fulfill the requirement has been
				  caused by reason of:
(1) Health, as
				certified by a medical doctor;
(2)
				Military service on extended active duty with the armed forces of the United
				States; or
(3) Other good and valid
				causes, as determined and approved by the board.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-47 - Certification to other jurisdiction

Current through June, 2024
The board shall certify, upon request, to any state as to
				  the compliance with continuing professional education requirements under the
				  laws of the State by any of its licensees.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-48 - Exception for temporary permits

Current through June, 2024
This subchapter governing continuing professional education
				  shall not apply to any applicant for a temporary permit to be issued under
				  section
				  466-7(c),
				  HRS.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 7 - RULES OF CONDUCT › Section 16-71-61 - Independence, integrity, and objectivity

Current through June, 2024
(a) A licensee
				shall not express an opinion on financial statements of an enterprise in a
				manner as to imply that the licensee is acting as an independent public
				accountant with respect thereto unless the licensee is independent with respect
				to the enterprise.
Independence shall be considered to be impaired if, for
				  example:
(1) During the period of the
				licensee's professional engagement, or at the time of expressing an opinion,
				the licensee:
(A) Had acquired or was
				committed to acquire any direct or material indirect financial interest in the
				enterprise;
(B) Was a trustee,
				executor, or administrator of any trust or estate which had acquired or was
				committed to acquire any direct or material indirect financial interest in the
				enterprise;
(C) Had any joint
				closely held business investment with the enterprise or any officer, director,
				or principal stockholder thereof which was material in relation to the net
				worth of either the licensee or the enterprise; or
(D) Had any loan to or from the enterprise or
				any officer, director, or principal stockholder thereof other than loans of the
				following kinds made by a financial institution under normal lending
				procedures, terms, and requirements:
(i)
				Loans obtained by the licensee which are not material in relation to the net
				worth of the borrower;
(ii) Home
				mortgages; and
(iii) Other secured
				loans, except those secured solely by a guarantee of the licensee;
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 7 - RULES OF CONDUCT › Section 16-71-62 - Competence and technical standards

Current through June, 2024
(a) A licensee
				shall not undertake any engagement for the performance of professional services
				which the licensee cannot reasonably expect to complete with due professional
				competence, including compliance, where applicable, with subsections (b) and
				(c).
(b) A licensee's name shall
				not be permitted to be associated with financial statements in a manner as to
				imply that the licensee is acting as an independent public accountant with
				respect to the financial statements unless the licensee is in compliance with
				applicable generally accepted auditing standards. Statement on Auditing
				Standards issued by the American Institute of Certified Public Accountants, and
				other pronouncements having similar generally recognized authority, are
				considered to be interpretations of generally accepted auditing standards, and
				departures therefrom shall be justified by those who do not follow
				them.
(c) A licensee shall not
				express an opinion that financial statements are presented in conformity with
				generally accepted accounting principles if the financial statements contain
				any departure from an accounting principle which has a material effect on the
				statements taken as a whole, unless the licensee can demonstrate that due to
				unusual circumstances the financial statements would otherwise have been
				misleading. In that case, the licensee's report shall describe the departure,
				the approximate effects thereof, if practicable, and the reasons why compliance
				with the principles would result in a misleading statement.
(d) A licensee, in the performance of
				professional services, shall not permit the licensee's name to be used in
				conjunction with any forecast of future transactions in a manner which may
				reasonably lead to the belief that the licensee vouches for the achievability
				of the forecast.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 7 - RULES OF CONDUCT › Section 16-71-63 - Responsibilities to clients

Current through June, 2024
(a) A licensee,
				without the consent of the client, shall not disclose any confidential
				information pertaining to the client obtained in the course of performing
				professional services.
(b)
				Subsection (a) shall not:
(1) Relieve a
				licensee of any obligations under section
				16-71-62(b) and
				(c);
(2) Affect in any way a licensee's obligation
				to comply with a validly issued subpoena or summons enforceable by order of a
				court;
(3) Prohibit disclosures in
				the course of a quality review of a licensee's professional services;
				or
(4) Preclude a licensee from
				responding to any inquiry made by the board or any investigative or
				disciplinary body established by law or formally recognized by the
				board.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 7 - RULES OF CONDUCT › Section 16-71-64 - Other responsibilities and practices

Current through June, 2024
(a) A licensee
				shall not commit any act which reflects adversely on the licensee's fitness to
				engage in the practice of public accountancy.
(b) A licensee shall not permit others to
				carry out on the licensee's behalf, either with or without compensation, acts
				which, if carried out by the licensee, would place the licensee in violation of
				the rules of conduct.
(c) A
				licensee shall not use or participate in the use of any form of public
				communication having reference to the licensee's professional services which
				contains a false, fraudulent, misleading, deceptive, or unfair statement or
				claim. A false, fraudulent, misleading, deceptive, or unfair statement or claim
				includes, but is not limited to, a statement or claim which:
(1) Contains a misrepresentation of
				fact;
(2) Is likely to mislead or
				deceive because it fails to make full disclosure of relevant facts;
(3) Contains any testimonial or laudatory
				statement, or other statement or implication that the licensee's professional
				services are of exceptional quality;
(4) Is intended or likely to create false or
				unjustified expectations of favorable results;
(5) Implies educational or professional
				attainments or licensing recognition not supported in fact;
(6) States or implies that the licensee has
				received formal recognition as a specialist in any aspect of the practice of
				public accountancy, if this is not the case;
(7) Represents that professional services can
				or will be competently performed for a stated fee when this is not the case, or
				makes representations with respect to fees for professional services that do
				not disclose all variables affecting the fees that will be charged;
				or
(8) Contains other
				representations or implications that in reasonable probability will cause an
				ordinarily prudent person to misunderstand or be deceived.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 8 - PRACTICE AND PROCEDURE › Section 16-71-66 - Administrative practice and procedure

Current through June, 2024
The rules of practice and procedure for certified public
				  accountants and public accountants shall be as provided in chapter
				  16-201, the rules of practice and
				  procedure of the department of commerce and consumer affairs, which are
				  incorporated by reference and made a part of this chapter.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 9 - ORAL TESTIMONY › Section 16-71-69 - Oral testimony

Current through June, 2024
(a) The board shall
				accept oral testimony on any item which is on the agenda, provided that the
				testimony shall be subject to the following conditions:
(1) Each person seeking to present oral
				testimony shall notify the board not later than forty-eight hours prior to the
				meeting, and at that time shall state the item on which testimony is to be
				presented;
(2) The board may
				request that any person providing oral testimony submit the remarks, or a
				summary of the remarks, in writing to the board;
(3) The board may rearrange the items on the
				agenda for the purposes of providing for the most efficient and convenient
				presentation of oral testimony;
(4)
				Persons presenting oral testimony shall, at the beginning of the testimony,
				identify themselves and the organization, if any, that they
				represent;
(5) The board may limit
				oral testimony to a specified time period but in no case shall the period be
				less than five minutes, and the person testifying shall be informed prior to
				the commencement of the testimony of the time constraints to be imposed;
				and
(6) The board may refuse to
				hear any testimony which is irrelevant, immaterial, or unduly repetitious to
				the agenda item on which it is presented.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 1 - GENERAL PROVISIONS › Section 16-72-2 - Objective

Current through June, 2024
This chapter is intended to clarify and implement chapter
				  436E, Hawaii Revised Statutes ("HRS"), to the end that the provisions
				  thereunder may be best effectuated and the public interest most effectively
				  served.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 3 - AUTHORIZED PRACTICE; SCOPE OF PRACTICE; LICENSE › Section 16-72-4 - Authorized practice of acupuncture

Current through June, 2024
An acupuncture practitioner is authorized to conduct
				  treatment of the human body by means of stimulation of a certain acupuncture
				  point or points for the purpose of controlling and regulating the flow and
				  balance of energy in the body. The practice includes the techniques of piercing
				  the skin by inserting needles and point stimulation by the use of acupressure,
				  electrical, mechanical, thermal therapy, moxibustion, cupping, or traditional
				  therapeutic means.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 3 - AUTHORIZED PRACTICE; SCOPE OF PRACTICE; LICENSE › Section 16-72-5 - Scope of practice of acupuncture

Current through June, 2024
Acupuncture is used in a wide range of treatment. However,
				  the board recognizes that guidelines on the scope of practice of an acupuncture
				  practitioner should be imposed and establishes the following permissible
				  practices of authorized treatment which consists of pain relief and analgesia;
				  functional and musculoskeletal disorders, including functional components of
				  diseases; and the maintenance of well being, promotion of health, and
				  physiological balance.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 3 - AUTHORIZED PRACTICE; SCOPE OF PRACTICE; LICENSE › Section 16-72-6 - Records

Current through June, 2024
A licensee shall keep accurate records of each patient the
				  licensee treats. The records shall include the name of the patient, the
				  indication and nature of treatment given, and any other relevant data deemed
				  important by the licensee. Records shall be kept on file for a minimum of seven
				  years and shall be open to inspection at any time by the board or its duly
				  authorized representative.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 3 - AUTHORIZED PRACTICE; SCOPE OF PRACTICE; LICENSE › Section 16-72-11 - Supervision and functions of an acupuncture intern in clinica

Current through June, 2024
(a) No licensee shall allow an acupuncture
				intern to perform acupuncture treatment without the licensee's direct
				supervision. Direct supervision means that the licensee is physically present
				prior to, during, and after the intern's treatment of a patient, by instructing
				and providing active guidance to the intern in the diagnosis and treatment of
				the patient. In addition, the licensee shall ensure that:
(1) All patients shall be notified and shall
				consent to treatment by an acupuncture intern; and
(2) Every acupuncture intern under the
				licensee's supervision shall wear a conspicuously placed name tag stating the
				person's name and the words "acupuncture intern." The words "acupuncture
				intern" shall have letters at least one half inch high.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 4 - EDUCATION AND TRAINING REQUIREMENTS › Section 16-72-14 - Formal education and training requirements

Current through June, 2024
(a) For
				applicants applying before September 1, 2000:
(1) An applicant shall submit satisfactory
				proof of graduation from an approved school, and satisfactory proof of
				completing a course of study of formal education and clinical training
				consisting of not less than one thousand five hundred hours.
(2) To satisfy the formal educational
				requirements, the applicant shall complete a course of study resulting in the
				award of a certificate or diploma, consisting of not less than two academic
				years (not less than six hundred hours) of study of acupuncture or traditional
				Oriental medicine. The course of study shall cover, but shall not be limited
				to, the following subjects:
(A) History and
				philosophy of traditional Oriental medicine (Nei-Ching, Taoism, Chi and Hsieh,
				Yin and Yang, and others);
(B)
				Traditional human anatomy, including location of acupuncture points;
(C) Traditional physiology, including the
				five elements organ theory;
(D)
				Traditional clinical diagnosis, including pulse diagnosis;
(E) Pathology, including the six Yin and
				seven Chin;
(F) Laws of acupuncture
				(mother and son, husband and wife, and five elements);
(G) Classification and function of
				points;
(H) Needle
				techniques;
(I)
				Complications;
(J) Forbidden
				points;
(K)
				Resuscitation;
(L) Safety and
				precautions;
(M) Use of electrical
				devices for diagnosis and treatment;
(N) Public health and welfare;
(O) Hygiene and sanitation;
(P) Oriental herbal studies; and
(Q) Clinical acupuncture practice.
(3) To satisfy the clinical
				training requirements, the applicant shall complete a course of training
				consisting of not less than twelve months (not less than nine hundred hours) of
				clinical internship training under the direct supervision of a licensed
				acupuncturist. The clinical internship training requirements may be obtained
				from a licensed acupuncturist at an approved school or from another clinical
				setting, from a licensed acupuncturist in private practice, or from any
				combination thereof. The licensed acupuncturist providing direct supervision
				shall:
(A) Have been licensed and actively
				practicing for a period of not less than five years prior to the start of the
				applicant's clinical internship training; and
(B) Have had a current, valid, and
				unencumbered license during the course of supervision.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 4 - EDUCATION AND TRAINING REQUIREMENTS › Section 16-72-17 - Academic standards for the use of titles

Current through June, 2024
(a) Subject to the
				provisions herein, a licensee may use an earned degree title if the licensee
				has completed education in an approved school that includes acupuncture
				coursework related to the degree.
(b) A licensee who was previously authorized
				by the board to use a doctoral designation may continue to use that designation
				until September 1, 2000.
(c)
				Commencing on September 1, 2000, no licensee shall be allowed to use the
				doctoral designations "Doctor of Acupuncture", "D.Ac.", or similar title unless
				that licensee has applied to and received the approval of the board to use the
				designation. In order for the licensee to receive the board's approval, the
				licensee shall demonstrate that the licensee has:
(1) An earned doctoral degree in acupuncture
				or traditional Oriental medicine from an approved school, or shall have
				completed a program approved by the board in the study or practice of
				acupuncture or traditional Oriental medicine that consisted of at least five
				hundred hours in advanced academic education and training that is beyond that
				required for the L.Ac. entry level. The five hundred hours may include any
				combination of topics covered in categories I and II listed in "Appendix A"
				dated April 6, 2000, entitled "Doctoral Program" for determination of
				credential evaluation; and
(2) At
				least one thousand five hundred hours of clinical training and practice of
				acupuncture, traditional Oriental herbal medicine, or traditional Oriental
				physiotherapy, which may include laboratory work and presentation of scholastic
				instruction, that was obtained after the person commenced the doctoral
				studies.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-20 - Applications

Current through June, 2024
(a) Every person seeking a license to
				practice acupuncture or wishing to use any acupuncture title in the State shall
				file an application on a form provided by the board. All applications shall be
				completed in English and shall be accompanied by the following:
(1) The application fee as provided in rules
				adopted by the director in accordance with chapter
				91, HRS, and payable in the form of a
				personal check, a cashier's check, or a postal money order;
(2) Verification of the required education
				and training, as applicable;
(3) An
				affidavit signed by the applicant stating that the applicant has read and shall
				abide by the board's laws and rules (chapter
				436E, HRS, and this chapter)
				governing the practice of acupuncture; and
(4) Any other documents deemed necessary by
				the board.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-20.1 - Application for an acupuncture intern permit

Current through June, 2024
(a) An
				application for a permit to work for a period of four years as an acupuncture
				intern under the direct supervision of a licensed acupuncture practitioner may
				be filed with the board at any time and shall be accompanied by the required
				fee. The board may delegate to the board's executive officer the authority to
				issue an acupuncture intern permit to qualified applicants.
(b) An applicant shall provide verification
				of the following to the board:
(1) Evidence
				that the applicant has satisfactorily completed at least three semesters of
				instruction at an approved school and is currently enrolled in or is a graduate
				of an approved school;
(2) A copy
				of the applicant's diploma or official transcript from an approved school
				showing the applicant's date of graduation or a letter from the dean or
				registrar of an approved school stating that the applicant has completed at
				least three semesters shall be submitted with the application;
(3) The name and license number of the
				supervising acupuncture practitioner; provided that effective September 1,
				2000, the applicant shall also provide the name of the approved school through
				which the clinical training is being obtained.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-23 - Verification of education and training

Current through June, 2024
(a) For an
				applicant applying before September 1, 2000, the following documents shall be
				submitted as proof of the education and training of the applicant, provided the
				requirements of subsection 16-72-14(a) or (b) are met, as applicable:
(1) Verification of academic or educational
				study and training at an approved school consisting of:
(A) A certified transcript received by the
				board directly from an approved school and a photostatic copy of the diploma,
				certificate, or other certified documents from an approved school bearing an
				official school seal evidencing completion of a program in acupuncture or
				traditional Oriental medicine which includes acupuncture, and also a copy of
				the curriculum demonstrating the areas of study taken at an approved school;
				or
(B) If the school no longer
				exists or if the school's records have been destroyed for some plausible
				reason, applicant may submit a sworn affidavit so stating and shall name the
				school, its address, dates of enrollment and curriculum completed, and the
				board, in its discretion, may request the applicant also to provide
				verification from the appropriate governmental authority or an agency
				recognized by a governmental authority regarding the school's closing or of the
				unavailability of the school's records, and such other information and
				documents as the board may deem necessary; and
(C) A statement from the accrediting agency
				or appropriate governmental authority that the school is accredited or is a
				candidate for accreditation by an acupuncture accrediting agency recognized by
				the United States Department of Education, or that the school is licensed,
				approved, or accredited by the appropriate governmental authority or an agency
				recognized by a governmental authority in that jurisdiction, state, or
				country.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-25 - Documents in foreign language

Current through June, 2024
All documents submitted in a foreign language shall be
				  accompanied by an accurate translation in English. Each translated document
				  shall bear the affidavit of the translator certifying that the translator is
				  competent in both the language of the document and the English language and
				  that the translation is a true and complete translation of the foreign language
				  original, and sworn to before a notary public. Translation of any document
				  relative to a person's application shall be at the expense of the
				  applicant.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-26 - Sufficiency of documents

Current through June, 2024
In all cases the board's decision as to the sufficiency of
				  documentation shall be final. The board may request further proof of
				  qualification and may also require a personal interview with the applicant to
				  establish the applicant's qualification.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-27 - Deadline for filing application for a license

Current through June, 2024
The application for a license together with the accompanying
				  documents shall be filed at least seventy-five days before the date of the
				  examination.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 5 - APPLICATION FOR LICENSE › Section 16-72-28 - Demand for hearing

Current through June, 2024
Any person aggrieved by the denial or refusal of the board
				  to issue, renew, restore, or reinstate a license, or by the denial or refusal
				  of the board to permit the use of an academic designation shall submit a
				  request for a contested case hearing pursuant to chapter
				  91, HRS, and Hawaii Administrative
				  Rules ("HAR"), chapter 16-201, the rules of practice and procedure, within
				  sixty days of the date of the refusal or denial. Appeal to the circuit court
				  under section
				  91-14,
				  HRS, or any other applicable statute, may only be taken from the board's final
				  order.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 6 - EXAMINATIONS › Section 16-72-33 - Examination

Current through June, 2024
(a) Every applicant applying for a license to
				practice as an acupuncturist shall pass the National Certification Commission
				for Acupuncture and Oriental Medicine's (NCCAOM) written comprehensive
				examination or such other written examination as the board may
				determine.
(b) The examination
				shall be consistent with the practical and theoretical requirements of
				acupuncture practice as provided by chapter
				436E, HRS, and this chapter. The
				examination shall stand on its own merits. An applicant shall pass the
				examination before the applicant can be licensed to practice
				acupuncture.
(c) The board may
				contract with an independent testing contractor to provide an examination for
				the board.
(d) Applicants with
				disabilities may be afforded special testing arrangements and accommodations
				provided proper application is made on a form supplied by the board and
				provided further that they qualify for such arrangements as determined by the
				board or its designee.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 6 - EXAMINATIONS › Section 16-72-35 - Language

Current through June, 2024
The examination shall be given in English; provided that the
				  board may give the written examination in another language upon the applicant's
				  request and subject to the availability of such an examination from the
				  independent testing contractor.
Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 72 - ACUPUNCTURE PRACTITIONERS › Subchapter 6 - EXAMINATIONS › Section 16-72-36 - Passing score

Current through June, 2024
The passing score for the written comprehensive examination
				  shall be that minimum score for entry level competency as determined and
				  recommended by the board's testing contractor in accordance with standard
				  psychometric procedures. The passing score for such other written examination
				  required by the board shall be determined by the board.