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

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  Statutory material to be repealed is bracketed and stricken.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 upon its approval.

 

 

Report Title:

Public Accountancy; Peer Reviews; 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.  (CD1)

 

 

 

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