(a) A license and a permit are required to actively practice public accountancy. A person:

Terms Used In Hawaii Revised Statutes 466-6

  • Board: means the state board of public accountancy established under § 466-4. See Hawaii Revised Statutes 466-3
  • 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
  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • Firm: means a sole proprietorship, a corporation, a partnership, a limited liability company, or a limited liability partnership. See Hawaii Revised Statutes 466-3
  • 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
  • Permit: means a permit to actively practice public accountancy 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
(1) Who has attained eighteen years of age;
(2) Who possesses a history of competence, trustworthiness, and fair dealing;
(3) Who was serving in the armed forces of the United States on June 15, 1955;
(4) Who was a resident of the Territory of Hawaii at the time of entering such service in the armed forces; and
(5) Who at the time of entering such service, met the requirements set forth in subparagraph (A), (B) or (C) of this subsection, shall, upon application to the board within six months after honorable discharge or release from such service, be licensed by the board as a “public accountant”:

(A) Any person who held oneself out to the public as being engaged in the practice of public accountancy and who was engaged in the practice of public accountancy as the person’s principal occupation, either on the person’s own account or as a member of a firm, or as an employee of a certified public accountant, or public accountant, and was regularly assigned to accountancy engagements;
(B) Any person who was engaged in accounting or auditing work in the Territory of Hawaii as an employee of the United States, of the Territory, or of any county, in a position in grade GS-9 under the territorial classification schedule in effect on March 1, 1955, or the equivalent or higher grade; or
(C) Any person who was engaged in private accounting or auditing who has had not less than three years of experience in such work, or in public accounting, or both, and whose experience was of such a character and for a length of time sufficient in the opinion of the board to be substantially equivalent to three years of public accounting experience.
(b) Licenses shall be effective for a period not exceeding two years and shall be renewable biennially on or before December 31 of every odd-numbered year upon application to the board.
(c) A person who, on January 1, 1974, holds a license of public accountant under the laws of this State theretofore existing, shall not be required to obtain an additional license under this chapter, but shall otherwise be subject to all the provisions of this chapter; and such previous license shall, for all purposes, be considered a license under this chapter and subject to the provisions herein.

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