Rule 2.24 - Audit of trust accounts(a) When audit may be ordered. (1) The Chairperson may order an audit of any trust accounts maintained by an attorney upon: (i) An attorney's failure to file the trust account verification required by Rule 1.15 of the Hawai?i Rules of Professional Conduct; (ii) The filing of a petition for creditor relief on behalf of an attorney; (iii) The filing of felony charges against an attorney; (iv) An allegation an attorney is incapacitated under Rule 2.19 of these rules, or a judicial determination the attorney is incompetent or upon involuntary commitment on grounds of incompetency or disability; (v) The filing of a claim against the attorney with the Lawyers' Fund for Client Protection; (vii) Counsel's request for other good and sufficient reasons.(2) Counsel may order and supervise an audit when an attorney's trust account (i) check is paid against insufficient funds or dishonored or (ii) balance falls below zero.(b) Random audits. The Board may randomly order audits of trust accounts.(c) Cost of audit. Audits conducted in any of the circumstances enumerated in paragraph (a)(1) or (b) above shall be at the cost of the attorney audited only when the audit reveals that the attorney was not in substantial compliance with the trust accounting requirements. Audits conducted in either of the circumstances enumerated in paragraph (a)(2) shall be at the cost of the attorney unless the Chairperson determines upon trustworthy evidence, the financial institution erred. It shall be the obligation of any attorney who is being audited to produce all records and papers concerning property and funds held in trust and to provide such explanations as may be required for the audit.(d) Examination of other financial accounts. Nothing in this rule shall preclude the examination of the other financial accounts of an attorney if the examination of the attorney's trust accounts reveals to the satisfaction of the Chairperson or Counsel that the attorney is not in substantial compliance with trust accounting requirements.(e) Review. Counsel's decision to order an audit may be appealed to the Chairperson. The appeal must be filed in writing with the Chairperson within fifteen (15) days after Counsel notifies the attorney an audit has been ordered. The decision of the Chairperson or the Chairperson's designee is not further appealable.Added September 22, 1988, effective 9/22/1988; amended October 27, 1989, effective 11/1/1989, subject to transitional orders; further amended February 7, 1992, effective 2/7/1992; further amended December 6, 1993, effective 1/1/1994; further amended and effective 1/9/1996; further amended October 2 and 4, 2007, effective 1/1/2008.