2015 Hawaii Revised Statutes
TITLE 25. PROFESSIONS AND OCCUPATIONS
466. Public Accountancy
466-1 Purpose.

Note

Part heading added by L 2012, c 324, §2.

Sections 466-1 to 466-17 designated as Part I by L 2012, c 324, §2.

§466-1 Purpose. It is the policy of this State, and the purpose of this chapter to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial and noncommercial enterprises, whether public or private. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, and that persons who have demonstrated and maintained such qualifications be permitted to hold themselves out as having such special competence or to offer such assurance; that the professional conduct of persons licensed as having special competence in accountancy be regulated in a manner consistent with nationally recognized standards of professional conduct; that a public authority competent to prescribe and assess the qualifications and to regulate the professional conduct of practitioners of public accountancy be established; and that the use of titles relating to the practice of public accountancy that are likely to mislead the public as to the status or competence of the persons using such titles be prohibited. [L 1973, c 158, pt of §2; am L 1989, c 110, §3]