Haw. Code R. § 16-71-45 - Information requirements

(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.

(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.

Notes

Haw. Code R. § 16-71-45

[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] (Auth: HRS § 466-4) (Imp: HRS § 466-7) [Comp 11/27/2021]