2014 Hawaii Revised Statutes
TITLE 25. PROFESSIONS AND OCCUPATIONS
466. Public Accountancy
466-37 Retention of documents.
§466-37 Retention of documents. (a) Each reviewer shall maintain all documentation necessary to establish that each review conforms to the review standards of the relevant review program, including the review working papers, copies of the review report, and any correspondence indicating the firm's concurrence and non-concurrence, along with any proposed remedial actions and any related implementation.
(b) The documents described in subsection (a) shall be retained by the reviewer for a period of time corresponding to the retention period of the sponsoring organization, and upon request of the board, shall be made available to the board; provided that the document shall be retained for at least one hundred twenty days after the date of completion of the review by the sponsoring organization. [L 2012, c 324, pt of §1]
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