Hawaii CPA Requirements

How to become a CPA in the state of Hawaii…

How to become a CPA in Hawaii?

To become a CPA in Hawaii, one must first pass the Uniform CPA Examination. Although the exam is uniform, eligibility requirements vary by state. This page lays out the requirements to sit for the Hawaii CPA Exam and receive a CPA license.

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Overview of Hawaii Requirements


Semester Units


in Application fees


Hours of Experience


Residency or 

Citizenship Requirements


International Exam Program


Ethics Exam

Hawaii CPA requirement details:

Credit Requirements: at least 120 semester hours or the equivalent in quarter hours, including 18 hours of upper-division accounting courses. 

Minimum degree: Baccalaureate in Accounting conferred by an educational institution approved by the Board. Students from international institutions must present a course-by-course equivalency report confirmed by the Board.

Additional Requirements: None.

Educational Requirement: a minimum of 150 semester units or 225 quarter units, of which 24 must be in the accounting field with at least 18 of upper division, and 24 hours of upper-level business study. Applicants must also hold a Baccalaureate degree in Accounting.

Experience Requirements: applicants must obtain at least 1,500 chargeable hours of experience employed full-time in a public accounting practice or two years of full-time accounting practice in industry, education, or government. 

Ethics Exam: No – Hawaii CPA applicants don’t need to pass the AICPA Ethics Examination. 

Social Security Requirements: Yes

Participates in International Exam Program: Yes

Minimum Age: 18 years.

Citizenship: there is no citizenship or residency requirement for the Hawaii CPA examination or licensing. 

More Requirements: None.

Hawaii Board of Public Accountancy

DCCA, PVL Licensing Branch

P.O. Box 3469

Honolulu, HI 96801

(808) 586-3000

Initial application fee: $170

Registration fee: $85

Re-examination fees: To re-take the exam, applicants must pay an application fee of $170, a registration fee of $85, and Board fees for the exam sections they retake.

AUD: $238.15

FAR: $238.15

REG: $238.15

BEC: $238.15

Total: $1,207.60

All fees are non-refundable.

Hawaii CPA licenses expire on December 31 of each odd-numbered year, and there is no grace period for license renewal.

Hawaii CPAs must complete 80 hours of CPE 24 months prior to the license renewal application date, including four hours of Hawaii accountancy ethics study. Licensees renewing their permit for the first time may complete 10 CPE hours per quarter.

Learn more by visiting the Hawaii Society of Certified Public Accountants or the Hawaii Board of Public Accountancy pages. 

For a comprehensive guide on Hawaii CPA examination, licensing, and permit to practice eligibility requirements, see this form

Note: For a better understanding of Hawaii public accountancy legislation, see Hawaii Revised Statutes, Chapter 466, Public Accountancy.

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