Notice of Public Hearing
Pursuant to Hawaii Revised Statutes (“HRS”) section 466-4 and Chapter 91, notice is herby given that the Board of Public Accountancy (“Board”) will hold a virtual public hearing on Friday, December 18, 2020 at 8:30 a.m. via Zoom (https://dcca-hawaii-gov.zoom.us/j/93378571351), to hear all persons interested in the proposed amendments to Hawaii Administrative Rules (“HAR”) chapter 16-71 pertaining to certified public accountants and public accountants.
The purposes of the proposed amendments are to: use consistent language by adding the word “section” to all numerical sections indicated in the definition of “Public accounting practice”; allow an examination candidate to retake a failed section in the same quarter if the candidate’s grade for the previous attempt of that same section has been released; change the word “license” to “permit” to clarify that the supervisor of an applicant for a CPA license must hold a permit-to-practice to ensure the applicant has experience under the supervision of a person who performs public accountancy work; add the requirement that a minimum of 20 hours of continuing professional education (“CPE”) be completed within each calendar year to ensure that licensees are earning CPE every year of the biennium; update the current names of sponsors from National Society of Public Accountants to “National Society of Accountants” and American Society of Women Accountants to “Accounting and Financial Women’s Alliance”; add “manager of a manager managed limited liability company” to clarify other legal forms of firms and positions of responsibility; and make other non-substantive changes for purposes of style and clarity.
All interested persons shall be afforded the opportunity to submit data, views, or arguments, orally or in writing, at the time of hearing. All persons wishing to submit written testimony are requested to submit 14 copies of their written testimony by Friday, December 4, 2020, to the Professional and Vocational Licensing Division at the address printed below.
A copy of the proposed rules will be mailed to any person who requests a copy upon receipt of $10.70 for the copy and postage. Please submit your request to the Professional and Vocational Licensing Division at the address noted below or contact the Board’s office at (808) 586-2692.
Copies may be picked up at the following address between 7:45 a.m. and 12:00 p.m., Monday through Friday, excluding holidays: Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division, 335 Merchant Street, Room 301, Honolulu, Hawaii 96813. The cost of a copy, $8.50, is due and payable at the time of pick up.
Further, the proposed rules may be reviewed in person free of charge at the Professional and Vocational Licensing Division at the address and hours of operation printed above. In addition, the full text of the proposed rules is available and can be downloaded free of charge from the web site of the Department of Commerce and Consumer Affairs:
Individuals who require special needs accommodations are invited to call Relley Araceley at (808) 586-2692 at least four (4) days prior to the hearing.
Darryl Komo, Chair
Board of Public Accountancy
State of Hawaii