Hawaii Revised Statutes 466-8 – Fees

(a) An application for admission to the examination described in section 466-5(e) shall be accompanied by the application and examination fees. The board may prescribe by rule the terms and conditions upon which an applicant who is unable to attend the examination may receive a credit in the amount of the fee paid toward a subsequent examination.

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Terms Used In Hawaii Revised Statutes 466-8

Board: means the state board of public accountancy established under § 466-4. See Hawaii Revised Statutes 466-3
Certified public accountant: means the designation given to a person licensed under § 466-5 or the law of any other state or foreign country. See Hawaii Revised Statutes 466-3
Department: means the department of commerce and consumer affairs. See Hawaii Revised Statutes 466-3
Director: means the director of commerce and consumer affairs. See Hawaii Revised Statutes 466-3
Firm: means a sole proprietorship, a corporation, a partnership, a limited liability company, or a limited liability partnership. See Hawaii Revised Statutes 466-3
License: means the document issued by the board to a person designated as a certified public accountant under § 466-5, or a person licensed as a public accountant under § 466-6, or a valid comparable certificate, registration, or license of certified public accountant or public accountant issued after examination under the law of any other state or foreign country, or of a permit issued under § 466-7. See Hawaii Revised Statutes 466-3
Permit: means a permit to actively practice public accountancy issued under § 466-7. See Hawaii Revised Statutes 466-3
Public accountant: means the designation given to a person licensed under § 466-6, or the law of any other state or foreign country. See Hawaii Revised Statutes 466-3
State: means any state, territory, or insular possession of the United States, except that "this State" means the State of Hawaii. See Hawaii Revised Statutes 466-3

(b) An application for the issuance of a license of certified public accountant under section 466-5(a) or a license of public accountant under section 466-6(a) shall be accompanied by a license fee.

(c) An applicant for the renewal of a current license of certified public accountant under § 466-5 or for the renewal of a license of public accountant under § 466-6 shall pay a fee biennially in each odd-numbered year on or before December 31. An applicant for the restoration of a forfeited license of certified public accountant or public accountant shall submit with the application for restoration of the forfeited license the renewal fee, a penalty fee equal to the amount of the renewal fee, and a recordkeeping fee for each biennium the license was on forfeited status.

(d) An application for the issuance of a biennial permit to practice for an individual or firm under section 466-7(a) and (d) shall be accompanied by the application and permit to practice fees.

(e) An application for the issuance of a temporary permit to practice under section 466-7(c) shall be accompanied by the application and temporary permit to practice fees.

(f) Any person requesting the board to proctor the certified public accountant examination for another state shall pay a proctoring fee.

(g) All fees shall be established and adopted by the director in accordance with chapter 91 and shall be deposited into the compliance resolution fund established pursuant to section Department of commerce and consumer affairs” class=”unlinked-ref” datatype=”S” sessionyear=”2019″ statecd=”HI”>26-9(o).

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Hawaii Revised Statutes 466-8 – Fees

Terms Used In Hawaii Revised Statutes 466-8

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