Hawaii CPA Requirements
Everything you need to become a CPA in Hawaii
Key Facts
- ✓120-credit pathway available since April 2025 (SB 1291)
- ✓150-credit pathway also preserved
- ✓Additional public accounting experience substitutes for 30 post-baccalaureate credits
- ✓Can sit for exam with 18 accounting credits
- ✓4 of the 80 biennial CPE hours must be in ethics or professional conduct
*Hawaii offers a 120-credit pathway (SB 1291) with additional experience requirements. See Licensure Pathways below for details.
International Candidates: Hawaii does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing course
- •18 semester hours of upper-division or graduate-level accounting/auditing
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
Exam vs. Licensure: Hawaii requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 18 accounting credits, but must complete 24 for full licensure. Business credits: 0 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours
- •18 SH upper-division/graduate accounting/auditing
- •2 years of professional experience (Act 14 of 2025 removed the 1,500-audit-hour alternative)
120-Credit + Additional Experience Pathway
Effective: April 10, 2025
- •Bachelor's degree (120 credits)
- •18 SH upper-division/graduate accounting/auditing
- •Additional 12 months of public accounting experience in lieu of 30 post-baccalaureate credits
- •Additional experience must be specifically in public accounting practice
Hawaii State Board of Accountancy
Hawaii Board of Public Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Hawaii CPE & License Renewal
Frequently Asked Questions
Education Programs for Hawaii
6 programs meet CPA education requirements in Hawaii. Browse by category to find the right fit.
Campus MAcc
2150-Hour Pathways
2Related Resources
Planning your CPA journey in Hawaii? These guides can help.
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