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Annual Financial Reporting Requirement (HAR §16-39-437)

  • Every registered investment adviser must file an annual report of financial condition within ninety (90) calendar days following the end of the adviser’s fiscal year
    • Advisers with custody or discretionary authority must submit audited financial statements
    • Advisers who do not have custody or discretionary authority may submit financial statements that are verified by an officer of the firm and notarized
  • Advisers who maintain a principal place of business outside of Hawaii must file a copy of the most recent financial report or statement that the adviser has filed with securities commission of the state in which it maintains its principal place of business
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Tung Chan

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Tung Chan