SB 2059 Summary

• Establishes a new temporary permit to practice public accountancy in Hawaii limited to attest, peer review, or litigation support services for up to 120 cumulative days in any 12-month period.

• Requires applicants for temporary permits to be at least 18 years old, U.S. citizens or authorized to work in the U.S., possess a valid CPA or public accountant license from another state or U.S. jurisdiction, and demonstrate competence and fair dealing.

• Mandates that persons holding temporary permits consent to the board's jurisdiction and disciplinary authority, comply with Hawaii law, cease practice if their out-of-state license becomes inactive, and notify the board within 15 days of any disciplinary action or criminal conviction.

• Requires temporary permit holders to pay state income taxes and general excise taxes related to their Hawaii practice and prohibits them from using titles indicating they are licensed in Hawaii.

• Repeals the previous temporary permit provisions in section 466-7 and makes conforming amendments; takes effect January 1, 2019.