HI HB1084

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

Establishes eligibility requirements for temporary permits including being 18+ years old, a U.S. citizen or authorized to work in the U.S., holding a valid CPA or public accountant license from another state or jurisdiction, and demonstrating competence and trustworthiness.

Requires applicants to obtain a temporary permit before commencing public accountancy services in Hawaii and mandates notification to the board within 15 days of disciplinary actions or criminal convictions.

Specifies permit holders must comply with Hawaii law and board rules, cease practice if their out-of-state license becomes inactive, pay all state income taxes and general excise taxes, and cannot use Hawaii CPA or public accountant titles.

More than three temporary permit requests within three years constitutes evidence of permanent practice, requiring a standard permit under Section 466-7; temporary permits may be renewed annually and the board may extend beyond 120 days for complicated cases.