Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Hawaii Board of Public Accountancy licenses CPAs in Hawaii. Its rules and forms are the authority for everything on this page.
Hawaii CPAs holding a permit to practice attest at renewal to 80 CPE hours earned in the 24 months before the permit application, at least 20 in each calendar year and 4 in ethics. CPAs without a permit attest to 4 ethics hours.
Sources: cca.hawaii.gov/wp-content/uploads/2025/11/PVL_Resource_CPA_Continuing_Education_Requirements_2026-01.pdf, law.cornell.edu/regulations/hawaii/Haw-Code-R-SS-16-71-33, law.cornell.edu/regulations/hawaii/Haw-Code-R-SS-16-71-46
Hawaii separates the CPA license from the permit to practice; both renew every two years, and a current permit is required to practice public accountancy in the state.
Sources: cca.hawaii.gov/pvl/boards/accountancy, cca.hawaii.gov/wp-content/uploads/2026/01/Instruct-App-for-CPA-Lic_09.24R-with-revised-instruction-on-education-and-application-form-.pdf
Since April 10, 2025 (amendment to HRS chapter 466) a Hawaii CPA applicant can replace the 30 semester hours beyond the bachelor's degree with an extra 12 months of public accounting experience, so licensure is available with 150 semester hours or with 120 semester hours plus three years of experience.
Sources: cca.hawaii.gov/wp-content/uploads/2026/01/Instruct-App-for-CPA-Lic_09.24R-with-revised-instruction-on-education-and-application-form-.pdf, cca.hawaii.gov/wp-content/uploads/2026/09/PATHWAYS-TO-CPA-LICENSURE.pdf, nasba.org/exams/cpaexam/hawaii
Hawaii CPAs holding a permit to practice attest at renewal to 80 CPE hours earned in the 24 months before the permit application, at least 20 in each calendar year and 4 in ethics. CPAs without a permit attest to 4 ethics hours. At least 4 of the 80 hours in ethics or professional conduct (HAR 16-71-33(b)). The same hours satisfy the 4-hour ethics attestation required to renew the CPA license itself (HAR 16-71-2). Extra ethics hours count as regular CPE and do not carry into the next biennium's ethics requirement. No more than 40 hours carry forward to the next renewal period, and the licensee tracks the carried hours. The Board may issue a permit to an applicant short of CPE where the shortfall was caused by physician-certified health reasons, extended military service or other good cause the Board approves (HAR 16-71-46).
Licensees attest to completion on the permit application and provide documents only if selected for audit. Renewing online on December 31, 2027 attests to 80 hours taken between January 1, 2026 and December 31, 2027.
Hawaii separates the CPA license from the permit to practice; both renew every two years, and a current permit is required to practice public accountancy in the state. Biennial. Licenses and permits renew on or before December 31 of each odd-numbered year. December 31 of odd-numbered years. A license not renewed by expiration is unlicensed and may not practice. On-time renewal fees: CPA license $152; individual permit to practice $155 (sole, partner or principal) or $63 (staff); firm permit $230 (entity) or $64 (sole). Late restoration costs more, for example $204 for a CPA license.
To sit: a bachelor's in accounting, or a bachelor's in another major plus 18 semester hours of upper-division or graduate accounting or auditing, met at application or within 120 days after the first exam date. For licensure: a baccalaureate degree with 24 semester hours in accounting (18 upper-division or graduate, covering financial accounting, auditing, taxation and managerial accounting) and 24 upper-division or graduate hours in accounting or business-related courses. 150 semester hours (225 quarter hours) remain the standard route. Under the 2025 amendment, 120 semester hours (180 quarter hours) with the same accounting and business coursework qualify when the applicant adds 12 months of professional experience in public accounting practice.
Either 1,500 chargeable audit hours in public accounting practice, or two years of full-time professional experience in public accounting, private industry, government or education. The 120-hour route adds 12 months in public accounting practice on top of the two years. Experience is full time (35 or more hours per week) and supervised by a current or former Hawaii permit holder or the equivalent in another jurisdiction.
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