Bill Text: HI SB609 | 2017 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating To Attestation Engagements.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Passed) 2017-07-12 - Act 167, on 07/11/2017 (Gov. Msg. No. 1281). [SB609 Detail]

Download: Hawaii-2017-SB609-Amended.html

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THE SENATE	S.B. NO.	609
TWENTY-NINTH LEGISLATURE, 2017		H.D. 1
STATE OF HAWAII

A BILL FOR AN ACT

 

 

RELATING TO ATTESTATION ENGAGEMENTS.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  Section 466-36, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:

     "(b)  The procedures required by this section shall be performed in accordance with [AT section 201 of] the Statements on Standards for Attestation Engagements adopted by the American Institute of Certified Public Accountants."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.

     SECTION 3.  This Act shall take effect on July 1, 2090.

 

Report Title:

Public Accountancy; Attestation Engagements

 

Description:

Requires that peer reviews performed on public accounting firms are performed in accordance with the entirety of the Statements on Standards for Attestation Engagements adopted by the American Institute of Certified Public Accountants.  (SB609 HD1)

 

 

 

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