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.
in Application fees
Hours of Experience
International Exam Program
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.
DCCA, PVL Licensing Branch
P.O. Box 3469
Honolulu, HI 96801
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.
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.
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.