Hawaii CPA Exam Requirements

For Candidates in Hawaii that have not Taken the Uniform CPA Exam

The Hawaii Board of Public Accountancy is made up of nine board members, seven of which are licensed CPAs. Board members are appointed by the Governor of Hawaii and are responsible for maintaining the integrity of the CPA credential and the greater accounting industry within the state.

Uniform CPA Exam applicants in Hawaii will apply for examination directly through the National Association of State Boards of Accountancy (NASBA).

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Education Requirements

Applicants in Hawaii are NOT required to have 150 semester hours of college credit in order to sit for the exam.

To qualify to sit for the CPA Exam in Hawaii, applicants must have either already completed the following requirements, or be expected to do so within 120 days of their NTS (Notice to Schedule) print date:

  • Earn a bachelor’s degree in accounting


  • Earn a bachelor’s degree in a different subject with at least 18 semester hours of upper-level and/or graduate-level accounting or auditing

General Requirements

  • Must be at least 18 years old
  • If a degree has been earned –
    • Submit official transcripts from each college or university attended to CPAES
    • Must have Registrar’s official seal
    • Cannot be submitted electronically
  • If applicant is still in school –
    • Submit official transcripts from each college or university attended to CPAES
    • Submit a Certification of Enrollment form to CPAES
    • Submit a revised official transcript that shows the degree was earned
  • There is no residency or citizenship requirement for testing in Hawaii

Fee Requirements

The following fees must be paid before applicants can take the CPA exam in Hawaii:

  • Application fee – $165
  • Registration fees
    • If taking all four exam sections – $120
    • If taking three exam sections – $105
    • If taking two exam sections – $90
    • If taking one exam section – $75
  • Examination fees
    • Financial Accounting and Reporting (FAR) – $192.03
    • Auditing and Attestation (AUD) – 192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

The Prometric testing center in Hawaii is located in Honolulu.

Already passed the CPA Exam and looking for additional licensing requirements in Hawaii? – Click Here