HB 1109 Summary

• Creates 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.

• Establishes eligibility requirements including being at least 18 years old, a U.S. citizen or authorized worker, holding a valid CPA or public accountant license from another state or jurisdiction, and demonstrating competence and trustworthiness.

• Requires applicants to obtain board approval and complete an application before commencing any public accountancy services in Hawaii on a temporary basis.

• Obligates temporary permit holders to consent to board jurisdiction, comply with Hawaii law, cease practice if their home state license becomes inactive, notify the board of disciplinary actions or criminal convictions within 15 days, and pay all applicable state taxes.

• Removes outdated temporary permit provisions from section 466-7 and makes conforming amendments; takes effect January 1, 2021.