Haw. Rev. Stat. § 443B-8: Manner in which records, funds, and other forms of indebtedness are to be kept by collection agencies.

(a) Every collection agency shall keep and maintain a permanent record or have immediate access to copies of the permanent record of all funds and other forms of indebtedness collected by it, and of all disbursements. Every collection agency shall maintain and keep a record of all clients' funds or have immediate access to copies of the record. No person wilfully shall make any false entry in any collection agency record, or intentionally mutilate, destroy, conceal, or in any way dispose of any record.

(b) A collection agency shall not commingle the money of its clients with its own, but shall maintain a separate trust account for clients' funds in a federally insured financial institution.