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 court jurisdiction, board of accountancy regulatory authority, and professional standards.

Requires out-of-state accountants practicing in Hawaii to comply with state requirements, cooperate with board investigations, and pay all applicable Hawaii taxes.

Allows out-of-state certified public accountants with valid licenses from other states to practice in Hawaii if they practice through a Hawaii-licensed firm or meet Hawaii licensure criteria.

Requires out-of-state accountants to submit written notification to the board containing their intent to practice, qualifications, tax identification number, and a copy of their out-of-state license.

Mandates that certain services—financial statement audits/reviews, prospective financial information examinations, and Public Company Accounting Oversight Board engagements—must be provided through a Hawaii-licensed firm when serving entities with principal offices in Hawaii.