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
Hawaii has specific prerequisites for CPA candidates as outlined by 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 | Varies by pathway; see below |
| Exam Passing Requirements | Minimum 75 in each section |
| Work Experience | Varies by pathway; see below |
| Ethics Exam Requirements | No |
| International CPA Examination Program | Participant |
Legislative Update: SB1291 (Effective April 10, 2025)
Effective April 10, 2025, Hawaii began offering an alternative pathway to licensure.
Educational Requirements
Hawaii offers multiple CPA licensure pathways, allowing candidates to meet the education requirement through either additional college credits or public accounting experience.
To qualify, you must complete a baccalaureate degree that includes at least 18 semester hours of upper-division or graduate-level accounting and auditing coursework, along with 1 of the following options:
- 30 additional semester hours of study beyond the credits required for a bachelor’s degree
- 12 additional months of professional experience in the practice of public accounting only.
Or
Work Experience Requirements
Hawaii allows candidates to meet the experience requirement through different options:
- Complete 1,500 auditing experience chargeable hours.
- Complete 24 months of professional experience in public accountancy, the private sector, or the government.
- Complete an additional 12 to 24 months of professional experience in public accountancy only (this option does not apply to government or private sector experience and can be used instead of the additional 30 semester hours requirement).
Or
Or
Hawaii CPA Exam & Licensing: Cost and Fees
As a Hawaii CPA candidate, you must pay an education evaluation application fee of $96 and an exam application fee of $96. In addition, each CPA exam section costs $262.64, payable to the National Association of State Boards of Accountancy (NASBA) for every section you apply for. All required fees must be submitted at the time of application.
| Hawaii CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $96 |
| Exam Application Fee | $96 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,242.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
Meeting the Hawaii CPA requirements will qualify you to apply for CPA licensure by submitting an Application for License-CPA to the state board with the applicable fee and supporting documents. Licensing candidates must submit 3 Certificate of Competence (LB-03) forms, completed by individuals who are unrelated and 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 Dec. 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. Hawaii CPA requirements mandate licensees to obtain 80 CPE hours every 2 years to qualify for renewal. Out of the 80 CPE hours, at least 4 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 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 3rd 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, as well as 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 American Institute of Certified Public Accountants (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 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 Notice to Schedule (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 1 section at a time. A separate NTS is issued for each application, along with 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.
Reach your goals with the course that’s raising the bar in CPA Exam preparation.
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