Hawaii CPA requirements

Are you ready to earn your CPA license in Hawaii? Your first step should always be to check the Hawaii CPA requirements to take the CPA Exam and earn CPA licensure, because the Hawaii Board of Accountancy will ultimately license you. This page serves as a resource for CPA requirements in Hawaii and is current as of June 2021. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Hawaii CPA Exam requirements

Getting a CPA in each state mandates different requirements for taking the CPA Exam. There is no residency requirement to take the CPA Exam in Hawaii. In order to be eligible for the CPA Exam, candidates must meet the following education requirements.

Minimum education requirements in Hawaii

In order to meet the Hawaii CPA requirements, all candidates must have a bachelor's degree or higher from a regionally accredited college or university. Taking the CPA Exam in Hawaii requires 120 semester hours in various subject areas, including: 

  • 24 semester hours of upper-level accounting or auditing courses
  • 18 hours must be upper-level courses covering:
    • Financial accounting
    • Auditing
    • Taxation
    • Managerial accounting
  • 24 semester hours of upper-level accounting or non-accounting business-related courses with may include:
    • Economics
    • Legal and social environment of business
    • Business law
    • Marketing
    • Finance
    • Organizational, group and individual behavior
    • Quantitative applications in business
    • Communication skills; business ethics
    • Globalization
    • Total-quality management
    • Computer science
    • Human resources
    • Other business-related courses

CPA license requirements in Hawaii

In order to earn a certified public accountant license in Hawaii, applicants must meet 150 credit hours, as well as the following requirements:

  • Pass all four parts of the CPA Examination
  • Complete 1,500 chargeable hours in the performance of audits involving US generally accepted accounting principles and auditing standards earned while in public accounting practice.
  • Candidates can also choose an alternative option and complete 2 years of professional experience in public accounting practice, private, industry, government or education.
  • Experience must be earned while employed on a full-time basis (35 or more hours per week), and must be supervised by a licensed CPA.
  • There is no Hawaii CPA ethics requirement.

Hawaii CPA license renewal requirements

CPA licenses in Hawaii are renewed biennially, expiring on December 31st of each odd-numbered year.

Hawaii CPE requirements for CPA

Each permit holder must have completed at least 80 hours of acceptable continued professional education (CPE) in each biennial reporting period. Of the 80 hours, at least 4 hours must be in ethics or professional conduct. The board allows a maximum of 40 CPE hours (earned in excess of the 80-hour requirement) to be carried over to the next biennium period.


Education, experience, renewals, CPE, FAQ, residency

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