§488-5  Annual exhibits; examination by
director.  (a)  Each plan shall file with the director of commerce and
consumer affairs within thirty days after the end of its fiscal year a
statement under oath in such form as the director prescribes containing:



(1)  A statement setting forth the total amount of
gross receipts and expenditures of the plan during its fiscal year;



(2)  The assets and liabilities of the plan at the
close of its fiscal year; and



(3)  The profit and loss of the plan during its fiscal
year.



(b)  The powers, authorities, and duties
relating to examinations vested in and imposed upon the insurance commissioner
under chapter 431 are extended to and imposed upon the director in respect to
examinations of the plans; 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. [L 1976, c 156, pt of §1; am
L 1982, c 204, §8; am L 1983, c 124, §17; am L 2008, c 19, §75]