Hawaii CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Hawaii CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$215.00 – $139.00
Additional RequirementsHawaii Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Hawaii CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Hawaii.

  • Passed Exam in Hawaii: No further evidence of passing is required since your exam records are on file.
  • Passed Exam in Another State: Have the other state agency complete Form CPA-05, Verification of License/Exam Scores.
  • Submit three (3) Certificate of Competence (LB-03) forms completed by responsible persons who are personally or professionally acquainted with you and who will attest to your competence, trustworthiness and fairness.

1) Applicants who passed the Uniform CPA Examination after December 31, 2000, did not hold conditional credits before December 31, 2000

150 semester hours of college education from an educational institution of higher learning, within which an applicant shall have:

  • A baccalaureate or higher degree conferred by an educational institution, or evidence that the baccalaureate or comparable degree qualifies the applicant for acceptance into an advanced degree program at an educational institution; AND
  • 24 semester hours in accounting courses, including, without limitation, courses in financial accounting, auditing, taxation, and managerial accounting, of which 18 semester hours are upper division or graduate level accounting courses; AND
  • 24 semester hours in upper division or graduate level accounting or non- accounting business-related courses.

2) Applicants who passed the Uniform CPA Examination before December 31, 2000, or held conditional credits before December 31, 2000

  • A baccalaureate or higher degree conferred by an educational institution, or evidence that the baccalaureate or comparable degree qualifies the applicant for acceptance into an advanced degree program at an educational institution; AND
  • 30 semester hours of upper division or graduate level business-related courses (in addition to the baccalaureate degree); or
  • 30 months of experience with a public accounting firm (this experience may not also be credited toward the experience requirement); AND
  • 18 semester hours of upper division or graduate level accounting or auditing courses (which may have been earned while obtaining the baccalaureate degree).

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$215 for EVEN-NUMBERED year, $139 for ODD-NUMBERED year, for the individual application and $230.00 for firm annual permit.

Work Experience

  • 1,500 chargeable hours in the performance of audits involving generally accepted accounting principles and auditing standards earned while employed on a full-time basis (35 or more hours per week) in public accounting practice; OR
  • 2 years of full-time professional work experience (35 or more hours per week) in public accounting practice, private industry, government, or education.
  • 33 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level
  • 27 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level.
  • A reciprocal certificate based on a certificate issued by another state may be issued without examination to an applicant who meets the qualifications.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.
Hawaii CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Hawaii Board of Accountancy with any other questions you might have.

Hawaii State Board of Public Accountancy
Address: Board of Public Accountancy
DCCA,PVL Licensing Branch
P.O. Box 3469
Honolulu, HI 96801

Board-approved evaluation service:
National Association of State Boards of Accountancy (NASBA)
International Evaluation Services (NIES)
P. O. Box 198727
Nashville, TN 37219
Phone: (855) 468-5382 or (615) 277-9077
Fax: (615) 324-1268
Email: nies@nasba.org
Website: www.nasba.org
CPA Certification form: Hawaii CPA Certification Form
Annual Registration form: Hawaii Annual Registration Form

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