Hawaii CPAs must complete 80 hours of CPE every two years, with at least 20 hours required annually.
The first permit approved in the first three months of the biennium must earn 80 hours for subsequent licenses. This requirement decreases by 10 hours every three months, down to 10 hours for permits approved in the last three months.
Hawaii CPAs must complete 4 hours of ethics CPE every reporting cycle. Click here to view our ethics course.
There are no specific content requirements for Hawaii CPAs.
Hawaii Board recognizes and accepts CPE courses that fall under NASBA-approved fields of study.
Yes, all CPE hours can be completed through self-study if the courses are from approved providers.
Eligible activities include Group Internet-based, QAS Self-Study, Nano learning, Reviewers (max 20 hours), Instructors (max 40 hours), and more.
CPE credits must be completed by December 31 biennially, ending in odd-numbered years.
CPE credits must be reported biennially from January 1 to December 31, ending in odd-numbered years.
Hawaii CPAs must renew their licenses biennially by December 31 of odd-numbered years. If not renewed by this date, a penalty fee of $204 applies.
Yes, Hawaii CPAs can carry over a maximum of 40 credits to the next reporting cycle.
Hawaii CPAs must retain CPE records for 4 years, as they may be subject to state board audits.
The renewal fee for Hawaii CPAs is $152.
Here is a link to the state board website where you can access FAQs on CPE requirements and regulations for Hawaii CPAs.
Yes, the Hawaii Board of Public Accountancy accepts courses from NASBA providers. My CPE is a NASBA-approved provider (143597), so our courses align with Hawaii CPE regulations. You can refer to the "QUALIFIES FOR" section on each course page to check eligibility.