CPA Licensing Requirements in Hawaii

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For Candidates in Hawaii who have Passed the Uniform CPA Exam

Experience Requirements

  • Applicants must submit a Certification of Public Accountancy Experience Form that is signed by a CPA licensed supervisor that certifies:
    • The completion of at least 1,500 chargeable hours in auditing, working at least 35 hours a week in a public accounting practice

OR

    • The completion of two years of professional work experience in public, private, or government accounting, or upper level accounting instruction

Education Requirements

Applicants for a CPA license in Hawaii must fulfill the following requirements:

  • Complete 150 semester hours of college education including:
    • 24 semester hours in accounting courses, 18 of which must be upper or graduate level accounting courses
    • 24 semester hours of upper or graduate level business courses (does not include accounting courses)

Ethics Exam Requirement

Applicants must complete four hours of CPE work in ethics in order to qualify for initial licensure in Hawaii.
Licensure Fee Schedule

  • Licensure fees:
    • License issued in an even numbered year – $165
    • License issued in an odd numbered year – $110
  • Applicants must submit a Permit to Practice application at least 30 days before their license will become active
    • If applying as a sole practitioner, principle of a public accounting firm, or partner the fee is $125
    • If applying to be an employee of one of these, the fee is $55

Checks must be payable to Commerce and Consumer Affairs

Additional Requirements

  • Applicants must submit an Application for License – CPA Form along with all fees and supplemental education and experience documents
  • Applicants must provide three reference letters that show the applicant to be competent, fair, and trustworthy (letters cannot be written by family members)
  • Any applicant wishing to be licensed in Hawaii must be a U.S. citizen, U.S. National, or an alien authorized to work in the United States

Continuing Professional Education Requirements

CPA licenses should be renewed by December 31 of every odd numbered year. A premium is charged for renewals processed in even numbered years (see fee schedule above). In order to qualify for renewal, applicants must fulfill the following CPE requirements:

  • Complete 80 CPE hours during the 24 month period leading up to renewal
    • If renewing for the first time, hours may be prorated depending on how close to the renewal date the license was issued
    • At least four CPE hours of ethics must be included in the overall 80 hours