Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
Chapter 185 - ANNUAL AUDITED FINANCIAL REPORTING
- Section 16-185-101 - Purpose and scope
- Section 16-185-102 - Definitions
- Section 16-185-103 - General requirements related to filing and extensions for filing of annual audited financial report and audit committee appointment
- Section 16-185-104 - Contents of annual audited financial report
- Section 16-185-105 - Designation of independent certified public accountant
- Section 16-185-106 - Qualifications of independent certified public accountant
- Section 16-185-107 - Consolidated or combined audits
- Section 16-185-108 - Scope of audit and report of independent certified public accountant
- Section 16-185-109 - Notification of adverse financial condition
- Section 16-185-110 - Communication of internal control related matters noted in an audit
- Section 16-185-111 - Accountant's letter of qualifications
- Section 16-185-112 - Definition, availability, and maintenance of independent certified public accountants workpapers
- Section 16-185-113 - Requirements for audit committees
- Section 16-185-113.1 - Internal audit function requirements
- Section 16-185-114 - Conduct of insurer in connection with the preparation of required reports and documents
- Section 16-185-115 - Management's report of internal control over financial reporting
- Section 16-185-116 - Exemptions and effective dates
- Section 16-185-117 - Canadian and British companies
- Section 16-185-118 - Severability provision
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