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HOUSE OF REPRESENTATIVES             H.C.R. NO.            
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                     HOUSE  CONCURRENT
                        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, the Senate concurring, that the Department of Commerce
28   and Consumer Affairs, Board of Public Accountancy, Hawaii
29   Society of Certified Public Accountants, and the Hawaii
30   Accountants Coalition are respectfully requested to
31   cooperatively develop omnibus legislation for the regulation of

 
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                                  H.C.R. NO.            
                                                        
                                                        

 1   the profession of certified public accountancy which is
 2   consistent with the standards of the American Institute of
 3   Certified Public Accountants and the Uniform Accountancy Act as
 4   recommended by the National Association of State Boards of
 5   Accountancy; and
 6   
 7        BE IT FURTHER RESOLVED that the agencies and organizations
 8   are requested to report their findings and recommendations in
 9   the form of legislation within sufficient time that the
10   Governor might consider it for inclusion with the
11   administration legislative package for 2001; and
12   
13        BE IT FURTHER RESOLVED that certified copies of this
14   Concurrent Resolution be transmitted to the Governor, the
15   Director of Commerce and Consumer Affairs, the Chairperson of
16   the Board of Public Accountancy, the President of the Hawaii
17   Society of Certified Public Accountants, and the Chair of the
18   Hawaii Accountants Coalition.
19   
20 
21 
22 
23                         OFFERED BY:  ____________________________