Statutes, codes, and regulations
Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRSChapter 38 - SECURITIES - REPEALED
Subchapter 6 - STATEMENTS OF POLICY RELATING TO REGISTRATION OF SECURITIES
Section 16-38-11.1 - Financial reports

Haw. Code R. § 16-38-11.1

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Current through November, 2024
Section 16-38-11.1 - Financial reports

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.

Haw. Code R. § 16-38-11.1

[Eff 6/4/70; am 8/8/71; am and ren § 16-38-11, 7/30/81; am, ren § 16-38-11.1 and comp 10/12/85; comp 4/14/03] (Auth: HRS § 485-2) (Imp: HRS §§ 485-2, 485-10)