§466-37 Retention of documents. (a) Each reviewer shall maintain all documentation necessary to establish that each review conforms to the review standards of the relevant review program, including the review working papers, copies of the review report, and any correspondence indicating the firm's concurrence and non-concurrence, along with any proposed remedial actions and any related implementation.
(b) The documents described in subsection (a) shall be retained by the reviewer for a period of time corresponding to the retention period of the sponsoring organization, and upon request of the board, shall be made available to the board; provided that the document shall be retained for at least one hundred twenty days after the date of completion of the review by the 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.