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 accountancy@dcca.hawaii.gov. Applicants may also call the Board office at (808) 586-2696.