Hawaii Administrative Code

(a) Any person or member made a party to any action, suit, or proceeding because the person or member: (1) Serves or served on the board of directors or a committee of the plan; or (2) Is or was an officer or employee of the plan, except for the insurance commissioner and the ins…

(a) The books of account, records, reports and other documents of the plan shall be open to inspection by all persons including members at such times and under such conditions and regulations as the board shall determine. (b) The plan shall file in the office of the insurance com…

(a) The board of directors may audit the records of any member relating to the subject matter of the plan of operation or the operating principles and may by rule establish what policies, records, books of account, documents, and related materials are necessary to carry out its f…

The insurance commissioner shall make an examination into the affairs of the plan at least annually. Such examination shall be conducted and the report thereon filed in the manner prescribed in section 431-54, HRS. The expenses of every such examination shall be paid by the plan …

(a) In the event a member company discontinues as a member of the plan, it shall continue to pay assessments until its proportionate share has been determined and paid; provided that if the casualty business of a company has been purchased by, transferred to, or reinsured by anot…

There is established a fund into which payments by insurers and others, as may be prescribed or permitted by the board of directors, shall be deposited and held by the board and from which disbursements may be made upon authorization of the board of directors for carrying out the…

(a) All policies issued by the plan shall be written for a period of one year to commence at 12:01 a.m. on their respective effective dates and terminating at 12:01 a.m. one year thereafter; provided policies issued by the plan may be written for a period of less than one year in…

New and renewal applications for insurance under the plan shall be submitted to the servicing carrier through the office of the plan. All new and renewal applications shall be reviewed by the carrier for completeness, and subjected to the regular scrutiny for the purposes of eval…

The plan shall provide for the making of detailed reports of casualty insurance assumed or cancelled, for the drawing up of annual budgets of the plan and for the rendering of accounts to each member at least every twelve months during the continuance of membership. The books of …

(a) All insurers authorized to write casualty insurance within this state on a direct basis shall be members of the plan. Every casualty insurer shall be a member of the plan and shall remain a member as a condition of its authority to continue to transact casualty of insurance i…

If an applicant presents a risk which is greater than that contemplated by the rate normally applicable hereunder, the servicing carrier shall consult with the board before submission to the insurance commissioner for an increase in such rate. An increase in rate approved by the …

The commission payable to general agents by the servicing carrier on business written pursuant to the plan shall be at the following rates: (1) Five per cent of written premium for the first $2,500; (2) Three per cent of written premium for the next $2,500; and (3) Two per cent o…

(a) The plan may authorize the servicing carrier to bind coverage and issue policies on behalf of the plan and do those things necessary and incidental thereto, including the collection and transmission of premium to the plan and payment of commission to the general agent. (b) Th…

(a) Servicing carrier shall be reimbursed for plan business on the following basis: (1) Ten percent of written premium for operating costs, which shall include loss prevention and inspection services, but exclude claim expense, agents' commissions, and taxes; (2) Actual dollars o…

(a) For the purposes of determining the extent of participation by members, insurers under common management or ownership shall constitute a single member. (b) All insurers which are members of the plan shall participate in its writings, expenses, servicing allowance, management …

(a) Any physician or hospital as defined in this subsection licensed in the State of Hawaii, excluding self-insurer, on or after the effective date of the plan of operation shall apply only to the plan for primary medical malpractice liability insurance unless considered ineligib…

(a) The plan shall be governed by a board of eleven directors, ten to be selected annually. Five directors shall be elected by cumulative voting by the members of the plan, whose votes in the election shall be weighted in accordance with each member's net direct premiums written …

(a) Regular meetings of the board of directors shall be held on the date, at the place within the State approved by the board of directors and the hour as designated by the board of directors. (b) Special meetings may be called at any time by the commissioner, who shall be the ch…

The board may appoint a general manager and such committees and engage such other personnel as it deems appropriate to carry out the operations of the plan. Notes Haw. Code R. § 16-7-7 [Eff 6/22/81] (Auth: HRS § 435C-2) (Imp: HRS § 435C-6)

The board of directors, pursuant to its operating principles, may designate one or more of its eligible members to act as a servicing carrier. Additional servicing carriers may be designated as necessary. The board of directors shall provide for the establishment of the scope, te…

(a) In selecting a servicing carrier or carriers the board should satisfy itself that the servicing carrier possesses sufficiently experienced and qualified personnel to properly underwrite medical malpractice business in the State of Hawaii and to properly service claims that ar…

(a) Any misconduct by an applicant in applying for, taking, or subsequent to the examination shall be prohibited and shall invalidate any grade earned by an applicant on any section of the examination, and may warrant summary expulsion from the test site, disqualification from ta…

Notes Haw. Code R. § 16-71-10

A person shall be entitled to the issuance of a license of certified public accountant upon application to the board and upon the satisfactory fulfillment of the requirements set forth in section 466-5(a), HRS. Notes Haw. Code R. § 16-71-14 [Eff 1/1/74; am and ren § 16-71-14, 6/2…

After satisfactorily fulfilling the requirements of section 466-5(a), HRS, an application for a license of certified public accountant shall be filed in accordance with deadline dates established by the board and be accompanied by a fee as provided by the department of commerce a…

Each applicant for a license of a certified public accountant shall submit three letters of reference, from persons not related to the applicant, attesting to the applicant's competence, trustworthiness, and fairness. Notes Haw. Code R. § 16-71-16 [Eff 1/1/74; am and ren § 16-71-…

(a) An applicant for a license of certified public accountant shall:(1) Present satisfactory evidence that the applicant has received a baccalaureate degree from a university, college, or other four-year institution of learning accredited by a regional or national accrediting age…

The examination prescribed in section 466-5(e), HRS, shall consist of the American Institute of Certified Public Accountants examination. Notes Haw. Code R. § 16-71-18 [Eff 1/1/74; am and ren § 16-71-18, 6/25/81; am and comp 6/8/84; am and comp 10/23/87; comp 2/22/94; am and comp…

(a) The board shall use the examination prescribed by the American Institute of Certified Public Accountants, and shall make all necessary arrangements with the American Institute of Certified Public Accountants including the grading of the examination. The grades issued by the A…

(a) Each license of a certified public accountant and a public accountant shall be renewed biennially on or before December 31 of each odd-numbered year by submitting an application, paying a renewal fee, and attesting that the applicant has completed at least four hours of conti…

Notes Haw. Code R. § 16-71-20 R 6/3/95

(a) Except as otherwise provided in section 466-5(d), HRS, an applicant shall have met one of the following experience requirements for a license:(1) Completion of one thousand five hundred chargeable hours in the performance of audits involving the application of generally accep…

On the application, each applicant for a license of certified public accountant shall attest that the applicant has read and shall abide by the provisions of chapter 466, HRS, and this chapter. Notes Haw. Code R. § 16-71-22 [Eff and comp 6/3/95; comp 1/22/01; am and comp 1/30/10;…

(a) Individual permit to practice. For a permit to practice public accountancy, a certified public accountant licensed under section 466-5, HRS, or public accountant licensed under section 466-6, HRS, shall file an application and include an attestation that the applicant has ful…

Notes Haw. Code R. § 16-71-25 R 6/8/84

(a) For the purpose of this section, a permit shall be obtained whether or not the public accounting practice is:(1) One of continuation from the prior year; (2) One to be entered into for the first time; or (3) One to be resumed after the permit to practice for the prior year or…

An application for a temporary permit to practice, pursuant to section 466-7(c), HRS, shall be filed on a form prescribed by the board not later than sixty days prior to the commencement of the period covered by the application and shall be accompanied by a statement signed by an…

The current mailing address of each certified public accountant, registered public accountant, public accounting firm, and permit holder shall be registered with the board. The board shall be immediately notified in writing of all changes Notes Haw. Code R. § 16-71-3 [Eff 1/1/74;…

The overriding consideration in determining whether or not a specific program qualifies as acceptable continuing professional education is whether the program is a formal program of learning which will contribute directly to the professional competence of a licensee in public pra…

Any person in public accounting practice, regardless of the extent or degree of the practice, shall be covered by this chapter. Notes Haw. Code R. § 16-71-32 [Eff 1/1/74; am and ren § 16-71-32, 6/25/81; am and comp 6/8/84; comp 10/23/87; comp 2/22/94; comp 6/3/95; comp 1/22/01; c…

(a) For a permit to practice public accountancy covering each biennium, an individual applicant shall file, together with the application and payment of a fee for a permit to practice, an attestation as to the completion of at least eighty hours in continuing professional educati…

A minimum of fifty minutes shall constitute one continuing professional education hour. No credit for continuing professional education hours shall be allowed for time expended for study outside of the classroom nor shall additional credits be allowed for programs or courses repe…

(a) In the event an applicant, except as provided in section 16-71-46, is found to be lacking in the eighty required continuing professional education hours as of December 31 of any odd-numbered year, the applicant shall be required to make up the deficient hours before the board…

(a) The continuing professional education programs shall be classified into two categories, as follows: (1) Group programs as prescribed in section 1671-37; and (2) Individual self-study programs as prescribed in section 16-71-38. (b) Continuing professional education programs ma…

Each group program shall: (1) Require attendance; (2) Be at least fifty minutes in duration; (3) Be conducted by a qualified instructor or discussion leader; (4) Through its sponsor, maintain written records of its attendees and of the program outline for a period of two years im…

Each individual self-study program shall: (1) Be conducted by a qualified board approved sponsor; (2) Through its sponsor, issue a certificate of completion, specifying subject matter and recommended continuing professional education credit hours; and (3) Through its sponsor, mai…

Subject to compliance with the requirements of sections 16-71-37 and 16-71-38, the program sponsors who automatically qualify shall include: (1) All non-profit nationally recognized accounting and auditing associations, such as the American Institute of Certified Public Accountan…