Specifications include, but are not limited to: Article VII, Section 10 of the Hawaii State Constitution and Section 23-4, Hawaii Revised Statutes (HRS), require the Auditor to conduct post-audits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions. These provisions further require the Auditor to certify to the accuracy of all financial statements issued by the respective accounting officers of the State. The Auditor is issuing this Request for Proposals (RFP) to solicit Proposals from prospective Offerors demonstrating successful experience in providing auditing, accounting, and related professional services and intends to employ the services of certified public accounting firms to conduct such engagements.