Hawaii

Hawaii Board of Public Accountancy
cca.hawaii.gov/pvl/boards/accountancy/

To sit for the Exam: a baccalaureate degree plus 18 semester (27 quarter) hours of upper-division or graduate-level accounting/auditing coursework, met before the first Exam section or within 120 days after. For full licensure: 150 semester (225 quarter) hours including a baccalaureate degree, 24 semester (36 quarter) hours of accounting coursework (18 of which upper-division/graduate), and 24 semester (36 quarter) hours of upper-division/graduate accounting- or business-related coursework. A legacy pathway remains for candidates who passed the Exam before December 31, 2000: bachelor's degree + 30 semester (45 quarter) hours of upper-division/graduate business coursework (or 30 months of public-accounting-firm experience in lieu) + 18 semester (27 quarter) hours of upper-division/graduate accounting/auditing coursework.

Either (1) 1,500 chargeable hours performing audits under GAAP/GAAS while employed full-time (35+ hours/week) in public accounting practice, or (2) 2 years of full-time (35+ hours/week) professional work experience in public accounting, private industry, government, or education — verified by a CPA-licensed employer or supervisor via Board form CPA-14.

Not yet independently verified by CARE — confirm with the board.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Hawaii exempts applicants with 10+ years of valid out-of-state CPA licensure and 5+ years of active public-accountancy practice from its education requirements (Form CPA-05). CPE credit toward the biennial 80-hour renewal requirement is granted for recently passing the Exam, on a sliding scale depending on how soon the permit application is filed. Licenses/permits renew biennially by December 31 of odd-numbered years.

https://cca.hawaii.gov/wp-content/uploads/2026/01/CPA-Requirements-CPA-01_02.17R.pdf — accessed 2026-09-30