Chapter 40 — Audit And
55 sections in this chapter.
HRS §40-92 Examining persons, books
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§40-92 Examining persons, books. The comptroller may, by precept under the comptroller's hand in the form contained in section 40-93, require all such persons as the comptroller may think fit to appear personally before the comptroller at any time and place to be named in the pre…
HRS §40-93 Form of notice to appear for examination
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§40-93 Form of notice to appear for examination. To............................... By virtue of the authority vested in me by chapter 40 of the Hawaii Revised Statutes, you are hereby required to appear before me at........................on........................and to bring wi…
HRS §40-94 Examination under oath
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§40-94 Examination under oath. The comptroller shall examine upon oath, which oath the comptroller may administer, all persons whom the comptroller thinks fit to examine touching the receipts and expenditures of money, and touching all other things and matters necessary for the d…
HRS §40-95 Penalty for false evidence
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§40-95 Penalty for false evidence. If any person, in the course of the person's examination before the comptroller, wilfully and corruptly gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury. …
HRS §40-96 Penalty for violating
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§40-96 Penalty for violating. Any public accountant or person who fails or neglects to conform to any of the regulations contained in this chapter, or to attend the comptroller for the purpose of being examined or to produce any accounts, books, vouchers or other documents or to …