(a) There shall be a board of public accountancy to be known as the state board of public accountancy, which shall consist of nine members. All members of the board shall be citizens of the United States and residents of this State. Seven members thereof shall hold current licenses issued under this chapter, of which six of the seven members shall hold current permits to practice public accountancy and be in active practice; and two shall be public members.
Certified public accountant: means the designation given to a person licensed under § 466-5 or the law of any other state or foreign country. See Hawaii Revised Statutes 466-3
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
License: means the document issued by the board to a person designated as a certified public accountant under § 466-5, or a person licensed as a public accountant under § 466-6, or a valid comparable certificate, registration, or license of certified public accountant or public accountant issued after examination under the law of any other state or foreign country, or of a permit issued under § 466-7. See Hawaii Revised Statutes 466-3
Practice of public accountancy: means the performance or the offering to perform, by a person or firm holding itself out to the public as a licensee, for a client or potential client of one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. See Hawaii Revised Statutes 466-3
Public accountant: means the designation given to a person licensed under § 466-6, or the law of any other state or foreign country. See Hawaii Revised Statutes 466-3
State: means any state, territory, or insular possession of the United States, except that "this State" means the State of Hawaii. See Hawaii Revised Statutes 466-3
(b) The governor shall remove or suspend any member of the board for cause, in accordance with § 26-34, including any member thereof:
(1) Who ceases to engage in active practice as a certified public accountant or as a public accountant, as the case may be; or(2) Whose license of certified public accountant or of public accountant, as the case may be, or whose permit to practice public accountancy:
(A) Has been canceled, revoked, or suspended;(B) Has expired without renewal; or(C) Has otherwise become invalid.(c) The director shall employ clerks, proctors, examiners, and other personnel under chapter 76 to assist the board in the performance of its duties.(d) In addition to any other powers and duties authorized by law, the board, in accordance with chapter 91 shall:
(1) Initiate investigations and hearings, either upon complaint or on its own motion on any matter involving the conduct of certified public accountants, public accountants, or firms, or the violation of any of the provisions of this chapter or the rules of the board;(2) Adopt, amend, and repeal rules governing the administration and enforcement of this chapter and the conduct of the licensees, as it deems appropriate to establish and maintain high standards of competence and integrity in the practice of public accountancy;(3) Grant, deny, suspend, or revoke licenses that are authorized by this chapter and impose such conditions as may be necessary in connection with the granting, denial, suspension, or revocation of licenses;(4) Prescribe the proof to be furnished for the issuance of a duplicate license in place of one alleged to have been lost or destroyed, including a requirement for any indemnity deemed appropriate to the case; and(5) Grant, renew, forfeit and restore permits to practice that are authorized by this chapter and impose such conditions as may be necessary in connection with the granting, renewal, forfeiture and restoration of permits.
