Hawaii CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirements
bachlor’s degree in accounting

Minimum education requirements
150 semester (225 quarter) hours which must include:

  • 24 semester hours of upper-level accounting or auditing courses
  • 18 hours must be upper-level courses covering:
    • financial accounting, auditing, taxation and managerial accounting
  • 24 semester hours of upper-level accounting or non-accounting business-related courses which 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

Minimum experience requirements
1,500 chargeable hours in the performance of audits involving US generally accepted accounting principles and auditing standards earned while in public accounting practice; or 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 are no residency requirements in order to take the Uniform CPA exam as a Hawaii candidate.

January 1 - December 31; renew on each odd-numbered year

80 hours required every 24 months
of that 80, 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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