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

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  Statutory material to be repealed is bracketed and stricken.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.

INTRODUCED BY:

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Report Title:

Public Accountancy; 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.

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