Hawaii (HI) CPA Exam requirements say that you must be declared eligible for the CPA Exam and then licensed by the state. An individual becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Hawaii CPA Exam requirements:
Hawaii CPA Exam Education Requirements
To assist us/you in determining the coursework you wish to be applied towards the fulfillment of the education requirements, please complete the “Coursework Form – Certified Public Accountant” form (CPA-16). Courses that are listed on the “Coursework” form must be found on the school transcripts. A course may be applied only once and may not be repeated. ATTACH the completed form to your application. If we are unable to determine if a course was taken for a specific subject (i.e. accounting or auditing), you will be asked to have your school provide a letter that the course was taken for that subject.
Submit certified transcripts (with official seal of the educational institution1) indicating:
1) Applicants who passed the Uniform CPA Examination after December 31, 2000, did not hold conditional credits before December 31, 2000 and did not subsequently pass the examination before the conditional credits expired, must meet the following education requirements: 150 semester (225 quarter) 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 (36 quarter) hours in accounting courses, including, without limitation, courses in financial accounting, auditing, taxation, and managerial accounting, of which 18 semester (27 quarter) hours are upper division2 or graduate level accounting courses; AND 24 semester (36 quarter) 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, and subsequently passed the examination before the conditional credits expired, may continue to meet the following education requirements:
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 (45 quarter) 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 (27 quarter) hours of upper division or graduate level accounting or auditing courses (which may have been earned while obtaining the baccalaureate degree).”Education institution” means a four-year degree-granting college, school, or university accredited by a regional or national accrediting agency or association approved by the Board.
National accrediting agency or association” includes, without limitation, the American Association of Schools and Colleges, and other similar agencies and associations approved by the Board.
Regional accrediting agency or association” includes, without limitation, the Western Association of Schools and Colleges, and other similar agencies and associations approved by the Board.
To be acceptable, the educational institution shall be accredited at the time the applicant is granted the degree. “Upper division courses” means courses usually taken at the junior or senior undergraduate level, and typically do not include introductory courses. Business-related courses” include accounting and auditing; taxation; management services; computer science; economics; business law; legal and social environment of business; functional fields of business (finance, production, marketing, personnel relations, and business management); organization, group, and individual behavior; quantitative applications in business; communication skills; business ethics; globalization; total-quality management; and other business-related courses as approved by the Board.
Hawaii CPA Exam Age Requirements
Age Minimum: 18
Hawaii CPA Exam Residency Requirements
U.S. Citizenship Required: Yes
Must be a resident, employee OR have office in the state? No
Application Process
Complete the online fillable “Application for License – CPA” form (CPA-04) OR type/print in dark ink and sign. Attach applicable fee and supporting documents. Original signature required. Your Social Security number is used to verify your identity for licensing purposes and for compliance with the below laws. For a license to be issued you must provide your Social Security number or your application will be deemed deficient and will not be processed further.
Please visit Professional & Vocational Licensing Division | Board of Public Accountancy (hawaii.gov) for more information.
Key Exam Process Links for Hawaii
Professional & Vocational Licensing Division | Board of Public Accountancy (hawaii.gov)
Hawaii CPA Exam Fees
ATTACH appropriate amount made payable to: COMMERCE & CONSUMER AFFAIRS. (check must be made in U.S. dollars and be from a U.S. financial institution.)
If you expect to receive a license in an EVEN-NUMBERED year, pay $215
(Application – $25, License – $64, Compliance Resolution Fund – $100, 1/2 renewal for the second year of the two-year license period – $26); If you expect to receive a license in an ODD-NUMBERED year, pay $139 (Application – $25, License – $64, Compliance Resolution Fund – $50).
All licenses are subject to renewal on or before December 31 of each ODD-NUMBERED year.
*Application fee is not refundable.
NOTE: One of the numerous legal requirements that you must meet in order for your new license to be issued
is the payment of fees as set forth in this application. You may be sent a license before the payment you sent
us for your required fees is honored by your bank. If your payment is dishonored, you will have failed to pay
the required licensing fee and your license will not be valid, and you may not do business under that license.
Also, a $25.00 service charge shall be assessed for payments that are dishonored for any reason.
If for any reason you are denied the license you are applying for, you may be entitled to a hearing as provided
by Title 16, Chapter 201, Hawaii Administrative Rules, and/or Chapter 91, Hawaii Revised Statutes. Your
written request for a hearing must be directed to the agency that denied your application, and must be made
within 60 days of notification that your application for a license has been denied