HI SB543

Out-of-state certified public accountants from substantially equivalent licensing states may practice in Hawaii under a limited practice privilege without obtaining a Hawaii license, provided they register with the Hawaii board of accountancy.

Out-of-state CPAs exercising the practice privilege must attest to fitness to practice, provide a state general excise tax number, and include their certificate/license number and Hawaii tax number on invoices.

Out-of-state CPAs holding the practice privilege are subject to Hawaii board jurisdiction, disciplinary authority, and must comply with Hawaii laws and professional standards applicable to Hawaii licensees.

The practice privilege automatically ceases if the CPA's home state takes disciplinary action, the individual is convicted of crimes involving dishonesty, or the board determines other grounds warrant cessation; the CPA must notify the board within 15 days.

Out-of-state firms (not individuals) cannot practice in Hawaii without obtaining a Hawaii firm license and permit; out-of-state individuals or firms practicing without authorization are subject to civil and criminal prosecution.