Hawaii Revised Statutes Division 2. Business § 468L-26

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.