HRS §441-24.5
Cemeteries and funeral homes must send audited financial reports
Cemetery and funeral businesses that sell pre-need services or hold money in trust must send an audited financial statement about those trusts and care funds to the director. The report is due within 90 days after the business closes its books for the year.
The statute, as written — Pre-need trusts and perpetual care funds; audited financial statements
Every cemetery authority operating a perpetual care cemetery or which engages in pre-need sales or holds money in trust for pre-need interment services, and every pre-need funeral authority which engages in pre-need sales or holds money in trust for pre-need funeral services shall submit an audited financial statement of its pre-need trusts and perpetual care funds to the director within ninety days after the close of the authority's books on a fiscal or calendar year basis.
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