Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
Chapter 38 - SECURITIES - REPEALED
Subchapter 6 - STATEMENTS OF POLICY RELATING TO REGISTRATION OF SECURITIES
Section 16-38-11.1 - Financial reports

Universal Citation: HI Admin Rules 16-38-11.1
Current through August, 2024

Financial statements as required hereunder shall be prepared, audited, and certified by independent certified public accountants or licensed independent public accountants in accordance with generally accepted accounting procedures and practices, applied on a consistent basis. If a report contains exceptions of a material nature, it shall not be considered to be certified.

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