Hawaii Revised Statutes Division 2. Business § 488-5

(a) Each plan shall file with the commissioner within sixty days after the end of its fiscal year an income statement and balance sheet compiled, reviewed, or audited by a certified public accountant.

(b) The powers, authorities, and duties relating to examinations vested in and imposed upon the commissioner under chapter 431 apply with respect to examinations of plans subject to this section; provided that no examination shall attempt to obtain or inspect written or oral information or documents in violation of the rules for client-lawyer confidentiality as contained in the Hawaii rules of professional conduct adopted by the supreme court.