Hawaii CPA requirements

Are you ready to earn your CPA license in Hawaii? Your first step should always be to check the requirements to take the CPA Exam, earn CPA licensure and maintain licensure with continuing professional education (CPE), because the Hawaii Board of Accountancy will ultimately license you. 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.

Hawaii CPA Exam requirements 

As a first-time applicant, you must 

  • Be at least 18 years of age, and 
  • Meet the minimum education requirement at the time of application, or expect to meet it within 120 days following the first date you sit for the exam. 

Minimum education requirements 

  • A baccalaureate degree in accounting conferred by a college or university acceptable to the Board; or 
  • A baccalaureate degree with a major in a subject other than accounting plus 18 semester hours of upper division or graduate level accounting or auditing subjects, conferred by a college or university acceptable to the Board; or 
  • A baccalaureate degree or its equivalent in accounting, conferred by a college or university outside of the U.S., which has been reported on an educational course-by-course equivalency report prepared by evaluator approved by the Board.

CPA license requirements in Hawaii 

In order to earn a CPA license in Hawaii, applicants must meet the following requirements: 

  • A baccalaureate or higher degree and 150 semester hours (or 225 quarter hours) of college education, which must include 24 semester hours in upper division or graduate level accounting or auditing courses and 24 semester hours in upper division or graduate level accounting or business-related courses 
  • 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 requirements 

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 CPAs

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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