HRS §23-9.5
Auditor's work notes stay private
The auditor does not have to show their work notes to anyone. These notes include internal memos, records, and evidence gathered during audits or investigations. This section explains what counts as work notes and keeps them confidential.
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The statute, as written — Confidentiality
The auditor shall not be required to disclose any working papers. For the purposes of this section, "working papers" means the notes, internal memoranda, and records of work performed by the auditor on audits and other investigations undertaken pursuant to this chapter, including any and all project evidence collected and developed by the auditor.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.