Haw. Code R. § 11-850-39 - Audits

(a) A dispensary licensee shall annually obtain an independent financial audit from a licensed certified public accountant of all dispensary operations and assets in compliance with generally accepted auditing standards, at the dispensary licensee's expense, and shall provide a copy of the audit's findings to the department.

(b) The report of the audit's findings shall be completed and submitted to the department no later than sixty days prior to the end of the license expiration date, or at another time as the department may direct.

(c) When a license is revoked, suspended, surrendered, or expires, a dispensary licensee shall file a final report thirty days following revocation, suspension, surrender, or expiration.

Notes

Haw. Code R. § 11-850-39

[Eff DEC 14 2015] (Auth: HRS §§ 321-9, 329D-27) (Imp: HRS §§ 329D-7, 329D-21, 329D-23) [Am and comp 2/24/2022] (Auth: HRS §§ 329D-7) Comp 4/29/2022 Comp 11/17/2022 Comp 8/7/2023 Comp 4/5/2024 Comp 12/6/2024