HI SB543

Out-of-state certified public accountants holding valid licenses from states deemed substantially equivalent by the National Association of State Boards of Accountancy may practice in Hawaii under a limited practice privilege without obtaining a Hawaii license.

Out-of-state accountants must register with the Hawaii board of accountancy on a board-prescribed form before practicing and attest to their fitness to practice, including providing a state general excise tax number.

Out-of-state accountants exercising the practice privilege are subject to Hawaii's jurisdiction, disciplinary authority, board rules, and applicable laws; must respond to board investigations within 30 days; and must include their certificate/license number and Hawaii tax number on invoices.

Out-of-state accountants must cease practicing in Hawaii if their home state disciplinary board takes action against their license, they are convicted of crimes involving dishonesty, or the Hawaii board determines they should cease practice for other reasons.

Out-of-state firms remain prohibited from practicing in Hawaii without obtaining a Hawaii firm license and permit; such activity is considered unlicensed practice subject to civil and criminal prosecution.