Hawaii Revised Statutes 40-36 – Successor accountants; vesting of moneys
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Terms Used In Hawaii Revised Statutes 40-36
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
On the death, resignation, or removal of any public accountant the balance of public moneys remaining in the public accountant’s hands shall, upon the appointment of the public accountant’s successor, unless otherwise directed by law, vest in the successor, and shall not in the event of death of any public accountant constitute assets of the deceased or be in any manner subject to the control of the public accountant’s legal representative.