§466-36 Hawaii supplement to the peer review report. (a) A firm required to undergo a peer review under this chapter shall engage the services of a practitioner or firm holding a permit issued under section 466-7 to perform the following procedures to supplement the peer review report:
(b) The procedures required by this section shall be performed in accordance with the Statements on Standards for Attestation Engagements adopted by the American Institute of Certified Public Accountants.
(c) The Hawaii supplement to the peer review report to the firm and to the board shall state, at a minimum, the following:
(d) The practitioner or firm selected to perform the procedures required by this section shall: