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HOUSE OF REPRESENTATIVES             H.R. NO.              
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                     HOUSE  RESOLUTION
  REQUESTING THE DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS, THE
    BOARD OF PUBLIC ACCOUNTANCY, THE HAWAII SOCIETY OF
    CERTIFIED PUBLIC ACCOUNTANTS, AND THE HAWAII ACCOUNTANTS
    COALITION TO COOPERATIVELY DEVELOP LEGISLATION FOR THE
    REGULATION OF THE PROFESSION OF CERTIFIED PUBLIC
    ACCOUNTANCY TO BE INTRODUCED IN THE 2001 REGULAR SESSION
    OF THE STATE LEGISLATURE CONSISTENT WITH THE STANDARDS
    RECOMMENDED BY THE NATIONAL ASSOCIATION OF STATE BOARDS OF
    ACCOUNTANCY AND THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC
    ACCOUNTANTS AND THE UNIFORM ACCOUNTANCY ACT.


 1        WHEREAS, it is the policy of this State to promote the
 2   reliability of information that is used for guidance in
 3   financial transactions, or for accounting, or for assessing the
 4   financial status or performance of commercial, noncommercial,
 5   and governmental enterprises; and
 6   
 7        WHEREAS, the public interest requires that persons
 8   professing special competence in accounting or offering
 9   assurance as to the reliability or fairness of presentation of
10   such information shall have demonstrated their qualifications
11   to do so, and that, conversely, that persons who have not
12   demonstrated and maintained such qualifications not be
13   permitted to represent themselves as having such special
14   competence or to offer such assurance; and
15   
16        WHEREAS, it is the policy of this State to have a public
17   authority competent to prescribe and assess the qualifications
18   and to regulate all aspects of the professional conduct and
19   work of practitioners of public accountancy; and
20   
21        WHEREAS, it is incumbent that the best standards of
22   professional conduct and work be adhered to for the benefit of
23   Hawaii's people; now, therefore,
24   
25        BE IT RESOLVED by the House of Representatives of the
26   Twentieth Legislature of the State of Hawaii, Regular Session
27   of 2000, that the Department of Commerce and Consumer Affairs,
28   Board of Public Accountancy, Hawaii Society of Certified Public
29   Accountants, and the Hawaii Accountants Coalition are
30   respectfully requested to cooperatively develop omnibus
31   legislation for the regulation of the profession of certified
32   public accountancy which is consistent with the standards of
33   the American Institute of Certified Public Accountants and the
34   Uniform Accountancy Act as recommended by the National

 
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                                  H.R. NO.              
                                                        
                                                        

 
 1   Association of State Boards of Accountancy; and
 2   
 3        BE IT FURTHER RESOLVED that the agencies and organizations
 4   are requested to report their findings and recommendations in
 5   the form of legislation within sufficient time that the
 6   Governor might consider it for inclusion with the
 7   administration legislative package for 2001; and
 8   
 9        BE IT FURTHER RESOLVED that certified copies of this
10   Resolution be transmitted to the Governor, the Director of
11   Commerce and Consumer Affairs, the Chairperson of the Board of
12   Public Accountancy, the President of the Hawaii Society of
13   Certified Public Accountants, and the Chair of the Hawaii
14   Accountants Coalition.
15   
16 
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19                         OFFERED BY:  ____________________________