HI HB1619

Establishes that all individuals and firms practicing public accountancy in Hawaii, whether licensed in-state or out-of-state, are subject to Hawaii courts' jurisdiction and the board of accountancy's regulatory authority.

Requires all accountants practicing in Hawaii to comply with state law, board rules, and professional standards applicable to Hawaii-licensed accountants, and to pay all applicable state taxes.

Permits out-of-state certified public accountants whose principal place of business is outside Hawaii to practice in the state if they either work through a Hawaii-licensed firm or meet Hawaii's licensure criteria.

Requires out-of-state accountants practicing in Hawaii to submit written notification to the board including their intent to practice, qualifications, Hawaii general excise tax identification number, and a copy of their out-of-state license.

Restricts out-of-state accountants from performing financial statement audits, prospective financial information examinations, or Public Company Accounting Oversight Board audits for Hawaii-based entities unless working through a Hawaii-licensed firm.