§466-32 Establishment of peer review process; confidentiality. (a) There is established a peer review process to review the attest work of firms. The peer review process shall be for educational or remedial and not punitive purposes.
(b) The peer review process shall keep confidential the identity of any person or firm for whom attest work has been performed by the firm under review.
(c) Neither the proceedings nor the records of any peer review process shall be subject to discovery. No person involved in the peer review process shall be required to testify on that process; provided that statements made by any person in connection with the peer review process who is a party to an action or proceeding, the subject matter of which was reviewed in that process, shall be subject to discovery.
(d) This part shall not be construed to require any firm to become a member of any sponsoring organization. [L 2012, c 324, pt of §1]
Structure Hawaii Revised Statutes
Title 25. Professions and Occupations
466-4 Board of public accountancy.
466-5 License of certified public accountant.
466-5.5 Educational requirements for licensure effective December 31, 2000.
466-6 License of public accountant.
466-11 Injunctions against prohibited acts.
466-11.5 Single act evidence of practice.
466-12 Ownership of accountant's working papers.
466-17 Construction; severability.
466-32 Establishment of peer review process; confidentiality.
466-33 Standards for peer reviews and sponsoring organizations.
466-34 Enrollment and participation.
466-35 Peer review compliance reporting form.
466-36 Hawaii supplement to the peer review report.
466-37 Retention of documents.
466-38 Reporting to the board.
466-40 Procedures for sponsoring organization.
466-41 Oversight of sponsoring organizations
466-42 Peer review oversight committee.
466-43 Oversight of peer reviewers for a Hawaii supplemental peer review.