HRS §467B-9.5
When the attorney general can demand audited financial statements
If the attorney general believes a charity or fundraiser broke the law, they can require that group to give the state an audited financial statement. The statement must follow standard accounting rules and be prepared by an independent certified public accountant, unless the attorney general says otherwise.
The statute, as written — Financial statements
[Section effective until June 30, 2026. For section effective July 1, 2026, see below. L 2025, c 108, §10. ] Whenever the attorney general has reasonable grounds to believe that any charitable organization, professional fundraising counsel, professional solicitor, or commercial co-venturer has engaged in any act or practice constituting a violation of this chapter or any rule or order adopted or issued, the attorney general may require the charitable organization, professional fundraising counsel, professional solicitor, or commercial co-venturer to submit to the department an audited financial statement prepared in accordance with generally accepted accounting principles by an independent certified public accountant, or as otherwise required by the attorney general.
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