HB 1084 Summary

• Creates a new temporary permit to practice public accountancy in Hawaii limited to attest or litigation support services for out-of-state CPAs, valid for up to 120 cumulative days per calendar year.

• 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 license from another state or jurisdiction, and demonstrate competence, trustworthiness, and fair dealing.

• Mandates that temporary permit holders obtain board approval before commencing any public accountancy services in Hawaii and comply with state tax requirements and board jurisdiction.

• Requires temporary permit holders to notify the board within 15 days of any disciplinary action or criminal conviction, cease practice if their out-of-state license becomes inactive, and prohibits them from using Hawaii CPA or PA titles.

• More than three temporary permit requests within three years constitutes prima facie evidence the individual is practicing permanently in Hawaii and requires a standard permit; temporary permits may be renewed annually.

• Takes effect January 1, 2020.