Section 16-71-2 - Biennial renewal; continuing professional education in ethics or professional conduct(a) Each license of a certified public accountant and a public accountant shall be renewed biennially on or before December 31 of each odd-numbered year by submitting an application, paying a renewal fee, and attesting that the applicant has completed at least four hours of continuing professional education in ethics or professional conduct.(b) Each permit to practice of a certified public accountant or public accountant shall be renewed biennially on or before December 31 of each odd-numbered year by submitting an application, paying a renewal fee, and complying with the continuing professional education requirements in section 16-7133.(c) Each firm permit to practice shall be renewed biennially on or before December 31 of each odd-numbered year by submitting an application and paying a renewal fee. [Eff 11/21/74; ren §1.02, 3/6/80; am and ren § 16-71-2, 6/25/81; am and comp 6/8/84, am and comp 10/23/87; comp 2/22/94; comp 6/3/95; comp 1/22/01; am and comp 1/30/10; comp 2/13/12] (Auth: HRS § 466-4) (Imp: HRS §§ 466-4, 466-5, 466-6)[Comp 11/27/2021] (Auth: HRS § 466-4)