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HOUSE OF REPRESENTATIVES             H.C.R. NO.            H.D. 1
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                     HOUSE  CONCURRENT
                        RESOLUTION
  REQUESTING THE DEVELOPMENT OF LEGISLATION FOR THE REGULATION OF
    THE PROFESSION OF CERTIFIED PUBLIC ACCOUNTANCY THAT IS
    CONSISTENT WITH THE STANDARDS OF THE AMERICAN INSTITUTE OF
    CERTIFIED PUBLIC ACCOUNTANTS AND THE UNIFORM ACCOUNTANCY
    ACT AS RECOMMENDED BY THE NATIONAL ASSOCIATION OF STATE
    BOARDS OF ACCOUNTANCY.


 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, accounting, or assessing the financial
 4   status or performance of commercial, noncommercial, and
 5   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 regulate all aspects of the professional conduct and work
19   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, the Hawaii Accountants
30   Coalition, and the Hawaii Chapter of the National Association
31   of Tax Practitioners are respectfully requested to

 
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                                  H.C.R. NO.            H.D. 1
                                                        
                                                        

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