STRICTER PEER REVIEW IN HAWAII

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STRICTER PEER REVIEW IN HAWAII

机译：夏威夷的同行评议

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The Hawaii legislature has overridden the veto of Governor Linda Lingle and passed a strict mandatory peer review law for public accountants. The law would require all CPA firms doing attestation work in Hawaii, regardless of size or the location of their home office, to have their Hawaii office and Hawaii work product peer reviewed. There are to be no exemptions for international and multi-state firms whose Hawaii offices are seldom selected for peer review because of their small size relative to the size of their other offices in the U.S.

机译：夏威夷州立法机关推翻了琳达·林格（Linda Lingle）州长的否决权，并通过了针对会计师事务所的严格的强制性同行评审法。该法律要求所有在夏威夷从事认证工作的注册会计师事务所，无论其规模或家庭办公室的位置如何，都必须对其夏威夷办公室和夏威夷工作产品同行进行审查。相对于美国其他办事处规模较小的规模，很少选择在夏威夷设立办事处进行同行评审的国际和多州公司，则不得豁免。

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《Accounting Technology》 |2010年第7期|P.6|共1页
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STRICTER PEER REVIEW IN HAWAII

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