Hawaii CPA Ethics Exam Requirements
In Hawaii, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Hawaii Board of Public Accountancy does not mandate a pre-licensure ethics examination as part of its licensing process.
However, licensed CPAs in Hawaii must complete 4 hours of ethics or professional conduct Continuing Professional Education (CPE) every two years as part of the 80-hour CPE requirement for Permit to Practice renewal. These ethics courses help reinforce ethical judgment, professional integrity, and compliance with applicable laws and standards.
This approach reflects Hawaii’s focus on continuous professional development, ensuring that CPAs remain ethically responsible and informed throughout their careers—without requiring a one-time ethics exam at the outset of licensure.
For more details, click here to visit the Hawaii Board of Public Accountancy website or email [email protected]. Applicants may also call the Board office at (808) 586-2696.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
