Section 16-605-58 - Accounting period(a) A water carrier that keeps its books on a fiscal year basis shall notify the commission of its accounting period. Otherwise, books of account must be kept on a calendar year basis.(b) Although a water carrier may keep its books on a fiscal year basis, it shall file its financial reports on a calendar year basis.[Eff 1/1/2019] (Auth: HRS §§ 269-6, 271G-7) (Imp: HRS §§ 269-6, 269-8.5, 271G-7, 271G-18)