Hawaii CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Are you a CPA candidate from Hawaii? If so, find out everything you need to know about the Hawaii CPA requirements to become a license holder in the state. Below you’ll learn the CPA Exam and licensing requirements, as well as information on the cost and fees required to become a CPA in Hawaii.
Understanding Hawaii CPA Requirements
Like every state, Hawaii has specific prerequisites for CPA candidates under the Hawaii Board of Public Accountancy. Candidates must pass the CPA Exam, complete education requirements, and obtain experience to qualify for licensure in Hawaii. There are also other requirements you must meet, such as citizenship, residency, and social security number. Below is a summary of CPA requirements in Hawaii.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Minimum 75 in each section |
| Work Experience | 1,500 hours in audit or two years of full-time experience |
| Ethics Exam Requirements | No |
| International CPA Examination Program | Participant |
Educational Requirements
As a CPA candidate from Hawaii, you must meet the educational requirement before the first exam or, at maximum, within 120 days following the first exam. To sit for the CPA Exam, candidates must obtain a four-year baccalaureate degree with at least 120 semester hours in one of the following ways:
- Earn a baccalaureate in accounting from an accredited institution accepted by the board.
- Earn a baccalaureate degree with any major, consisting of 18 semester hours of upper-division or graduate-level accounting or auditing subjects, by an accredited institution accepted by the board.
- Earn a baccalaureate degree or its equivalent in accounting by an accredited institution outside of the U.S. accepted by the board based on the equivalency report released by an evaluator.
Or
Or
For CPA licensure, candidates must fulfill the 150 semester hours requirement from an accredited institution accepted by the board, consisting of 24 semester hours each in accounting (18 semester hours in upper division) and non-accounting business-related courses.
Work Experience Requirements
Gaining work experience under a licensed CPA is mandatory per the Hawaii CPA requirements. Candidates must obtain at least:
- 1,500 hours of full-time experience in performing audits involving generally accepted accounting principles and auditing standards earned in public accounting practice.
- Two years of full-time experience in public accounting practice in government, private industry, or education.
Or
If your experience wasn't earned at a CPA firm, make sure you include a comprehensive description of your responsibilities during your tenure. This will help the board determine your experience equivalency with the experience gained at a CPA firm.
For licensure, candidates must submit a signed Certification of Public Accountancy Experience form (CPA-14) from the employer or supervisor that verifies the scope and duration of the experience.
Hawaii CPA Exam & Licensing - Cost and Fees
As a Hawaiian CPA candidate, you must pay an education evaluation application fee of $90 and an examination fee of $344.80 to NASBA for each section applied. Note that the fees are to be submitted at the time of application.
| Hawaii CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $90 |
| Exam Section Fees | $1,379.20 |
| Total: | $1,469.20 |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
Meeting the HI CPA requirements will qualify you to apply for CPA licensure by submitting an Application for License-CPA (Form CPA-04) to the state board with the applicable fee and supporting documents. Licensing candidates need to submit three Certificate of Competence (LB-03) forms completed by people who are unrelated and will attest to their competence, trustworthiness, and fairness. The board will review the application and issue a license if deemed eligible.
| License issued in | Applicable Fee | Bifurcation |
|---|---|---|
| An even-numbered year | $215 | Application: $25 (Non-refundable) License: $64 Compliance resolution fund: $100 ½ Renewal: $26 |
| An odd-numbered year | $139 | Application: $25 (Non-refundable) License: $64 Compliance resolution fund: $50 |
A CPA licensee in Hawaii must obtain a Permit To Practice after getting their license to practice as a CPA in the state. A CPA license indicates that you’ve met the minimum requirements for examination, education, and experience.
You must submit a completed Form CPA-08, Application for 20_ - 20_ Permit to Practice, at least 30 days before the date the permit becomes effective.
| Practice | Applicable Fee | Bifurcation |
|---|---|---|
| As a sole practitioner, partner, principal of a public accounting firm | $155 | Application: $25 (Non-refundable) Permit: $130 |
| As a staff member of any of the above | $63 | Application: $25 (Non-refundable) Permit: $38 |
License Renewal Requirements
CPA licensees must renew their licenses and permits to practice on or before December 31 of each odd-numbered year. Note that there is no grace period for renewal, and practicing public accountancy without an active permit and license may subject you to disciplinary action.
The license and permit will be renewed upon satisfying the CPE requirement for the biennial period. For the first renewal, you must obtain CPE hours on a prorated basis (10 CPE per quarter).
- License renewal fee: $152
- Permit to Practice for CPA (sole, partner, principal): $155
- Permit to Practice for CPA (staff): $63
Continuing Education Requirements
CPE helps license and permit holders to stay updated with the latest information and implement best practices. HI CPA requirements mandate licensees to obtain 80 CPE hours every two years to qualify for renewal. Out of the 80 CPE hours, at least four should be in ethics or professional conduct. A maximum of 40 CPE hours can be carried over to the next renewal cycle.
You’ll be credited with 80 CPE hours for passing the Uniform CPA Exam, provided an application for a permit to practice is filed within a couple of years of passing the exam. However, only 40 CPE hours will be credited if the application for a permit to practice is filed in the third year.
Hawaii CPA Exam: Exam Dates, Score Release, and Scheduling
After meeting the CPA Exam requirements, it’s crucial to consider your target exam and score release dates, and the scheduling process for the Hawaii CPA Exam. Here’s a brief overview of these details to guide you through the process.
Exam Dates and Score Release
Before scheduling the CPA Exam, you should verify the target CPA Exam and score release dates on the AICPA website. It’s important to note that continuous testing will not be available for the CPA Exam due to ongoing standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the Hawaii CPA Exam.
CPA candidates from Hawaii can apply for the CPA Exam on the new CPA Portal by creating an Okta Account. The portal will act as a single entry point to check your CPA Exam application and eligibility, receive your NTS, and access your scores.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Hawaii CPA Exam.To sit for the CPA Exam, you must first be deemed eligible and submit an education evaluation application with a fee of $90. Enter all the required information and have your educational transcripts shared directly with NASBA from your university/institution. If you’ve met your academic requirements outside of the United States, the following services will help you out:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
Upon confirmation of your eligibility, an Authorization to Test (ATT) is issued by NASBA. You can now apply for CPA Exam sections via exam section application. Remember, you can only apply for one section at a time. A separate Notice to Schedule (NTS) is issued for each application and a Candidate Section ID (CES ID) for exam scheduling purposes.
The CPA Exam is scheduled through Prometric after receiving the NTS and CES ID. Ensure that you check the nearest Prometric testing center to your location. Also, carry a physical copy of your NTS to the testing center on the exam day.
To pass the CPA Exam, you need to score 75 or higher on each section. Make sure you have a study plan and the right prep materials that work for you.
