(a) In addition to any other actions or conditions authorized by law, in accordance with chapter 91, the board may take any one or more of the following actions:

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Terms Used In Hawaii Revised Statutes 466-9

  • Board: means the state board of public accountancy established under § 466-4. See Hawaii Revised Statutes 466-3
  • Conviction: A judgement of guilt against a criminal defendant.
  • Firm: means a sole proprietorship, a corporation, a partnership, a limited liability company, or a limited liability partnership. See Hawaii Revised Statutes 466-3
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • Peer review: means a study, appraisal, or review of one or more aspects of the professional work of a firm that issues attest reports by a person or persons who hold permits to practice public accountancy under § 466-7 or are licensed to practice public accountancy in any other state and who are not affiliated with the firm being reviewed. 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
  • Practice of public accountancy: means the performance or the offering to perform, by a person or firm holding itself out to the public as a licensee, for a client or potential client of one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. See Hawaii Revised Statutes 466-3
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Report: when used with reference to financial statements, means an opinion, report, or other form of language that states or implies the measure of assurance as to the reliability of any financial statements, and that also includes, or is accompanied by, any statement or implication that the firm issuing it has special knowledge or competence in accounting or auditing. 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
(1) Revoke a license or permit;
(2) Suspend a license or permit;
(3) Refuse to renew a license or permit;
(4) Reprimand, censure, or limit the scope of practice of any licensee or firm;
(5) Impose an administrative fine not exceeding $5,000 per violation;
(6) Place a licensee or firm on probation;
(7) Require a firm to have a peer review conducted in the manner specified by the board; or
(8) Require a licensee to attain satisfactory completion of additional continuing professional education hours as specified by the board.
(b) In addition to any other grounds for disciplinary action authorized by law, any one or more of the following shall constitute grounds for disciplinary action:

(1) Fraud or deceit in obtaining a license or permit;
(2) Disciplinary action taken by another state where the license is canceled, revoked, suspended, denied, or refused renewal;
(3) Failure, on the part of a holder of a license or a permit to maintain compliance with the requirements for issuance of a license or a permit, or renewal of a license or permit, or to report changes to the board;
(4) Revocation or suspension of the right to practice before any state or federal agency;
(5) Dishonesty, deceit, fraud, or gross negligence in the practice of public accountancy or in the filing or failure to file a licensee’s or firm’s own income tax returns;
(6) Violation of any provision of this chapter or of any rule adopted by the board;
(7) Violation of any provision of professional conduct established by the board under this chapter;
(8) Conviction of any crime an element of which is dishonesty or fraud, under the laws of the United States, of this State, or of any other state if the act involved would have constituted a crime under the laws of this State;
(9) Performance of any fraudulent act while holding a license or permit issued under this chapter; or
(10) Any conduct reflecting adversely upon the licensee’s or permit holder’s fitness to engage in the practice of public accountancy.
(c) Upon application of any person against whom disciplinary action has been taken under subsection (a), the board, in accordance with chapter 91, may reinstate the person’s license or permit to practice which was affected by the disciplinary action.

(1) The board shall specify the manner in which an application shall be made, the time within which it shall be made, and the circumstances under which the license may be reinstated; and
(2) Before reinstating, the board may:

(A) Require the applicant to show successful completion of specified continuing professional education; and
(B) Make the reinstatement of a license or permit conditional and subject to satisfactory completion of a peer review conducted in a manner as the board may specify.
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