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HOUSE OF REPRESENTATIVES             H.R. NO.              H.D. 1
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
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                     HOUSE  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, that the Department of Commerce and Consumer Affairs,
28   Board of Public Accountancy, Hawaii Society of Certified Public
29   Accountants, the Hawaii Accountants Coalition, and the Hawaii
30   Chapter of the National Association of Tax Practitioners are
31   respectfully requested to cooperatively develop omnibus
32   legislation for the regulation of the profession of certified
33   public accountancy that is consistent with the standards of the
34   American Institute of Certified Public Accountants and the
35   Uniform Accountancy Act as recommended by the National
36   Association of State Boards of Accountancy; and

 
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                                  H.R. NO.              H.D. 1
                                                        
                                                        

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