HRS §468L-26
Quarterly report rules for charter tour operators
Registered travel agencies that run charter tours must file a report every three months, within 45 days after the quarter ends. The report must include a statement from an independent certified public accountant about the trust account. The agency pays for the report.
The statute, as written — Quarterly report filing requirements for charter tour operators
Not later than forty-five days after the end of each quarter, each registered travel agency engaging in the business of a charter tour operator, at its own expense, shall file a quarterly report that shall cover the immediately preceding quarter. Each report shall include a statement by an independent certified public accountant that the charter tour client trust account has been maintained in accordance with the requirements of sections 468L-5, 468L-23, and 468L-24, or specifying the grounds on which such a statement cannot be made.
Sections this one refers to
§468L-5 Travel agencies must keep customer money in a trust account
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