Hawaii CPA Education Requirements [2022]

Hawaii CPA Education Requirements

Share This...

Hawaii CPA Education Requirements

To meet the Hawaii CPA education requirements and become a CPA, a baccalaureate or higher degree and 150 semester hours of college education must be completed. These should include 24 semester hours in upper-division or graduate-level accounting or auditing courses and 24 semester hours in upper-division or graduate-level accounting or business-related courses.

Summary of Hawaii CPA Requirements

Credit hours to sit for the CPA exam120
Bachelor’s required to sit for the CPA examYes
Option 1
Bachelor’s degree in accounting to sit for the CPA examAccepted
Option 2
Bachelor’s degree with a non-accounting major to sit for the CPA examAccepted
Credit hours in upper-division/graduate level in accounting or auditing subjects to sit for the CPA exam18
Option 3
Bachelor’s degree or its accounting equivalent from a non-U.S. college or university to sit for the CPA examAccepted
Credit hours in accounting courses for CPA License24
Credit hours in business courses for CPA License24
Total credit hours to receive a CPA license150
Work experience required to receive a CPA license2 Years
Ethics exam required to get a CPA licenseNo

General Requirements

All applicants for CPA licensing in Hawaii must be US residents, US nationals, or certified to work in the country. You must also be at least 18 years old and have a Social Security number.

Education Requirements for the CPA Exam

To be eligible to take the Uniform CPA Exam in Hawaii, you must meet the following criteria:

  1. Have completed at least 18 semester hours of upper-level upper-evaluate or graduate-level accounting or auditing courses
  2. If you are still in college, have a statement from a college official that you will graduate within 120 days of taking the examination.
  3. If you earned a bachelor’s degree in accounting from a university or college outside of the United States:
    • Had your academic credits evaluated by an approved foreign evaluation agency
    • Have a letter of acceptance into the graduate degree program from an accredited U.S. college or university

Education Requirements for Licensing

According to the State of Hawaii Board of Public Accountancy, CPA candidates must complete 150 semester hours of undergraduate study, including awarding a bachelor’s degree.

To complete the state’s education requirements, you must guarantee that your coursework adheres to specified policies. For example, you’ll require 24 hours of accounting classes.

Only six of those hours can be beginning-level courses, with the remaining 18 hours being upper-level or graduate-level courses. Consult your academic advisor to determine which course methods you will require. You will also need 24 hours of upper-level or graduate-level business courses.

Required Courses

The 150 hours must contain 24 semester hours in accounting, auditing, taxation, business-related courses, and awarding 18 upper-division or graduate-level practices to qualify for a license. Business-related courses that are acceptable include:

  • 24 semester hours of accounting courses, 18 of which are upper-division undergraduate (junior or senior level) or graduate-level accounting courses in disciplines such as (but not limited to):
  • 24 semester hours of upper-division undergraduate or graduate-level accounting or business-related courses, including (but not limited to):
    • The legal and social environment of business
    • Economics
    • Marketing
    • Business law
    • Organizational, individual, and group behavior
    • Finance
    • Communication skills
    • Quantitative applications in business
    • Globalization
    • Business ethics
    • Computer science

Accepted Educational Institutions

The Hawaii Board of Public Accountancy will accept degrees and college credit hours earned at schools with standard institutional accreditation from any of the six regional accreditors and the national accreditor listed below:

Foreign Education

If you graduated from a foreign institution or university, your qualifications must be evaluated by a Board-approved international evaluation agency. NASBA International Evaluation Services can help you find one.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Four CPA Exam Sections are:

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Hawaii CPA Exam Cost Breakdown

The Hawaii CPA exam cost consists of seven main fees: an initial exam application fee of $170, an exam registration fee of $85 and the $226.15 per CPA exam section totaling $905 for all four sections.

As for CPA licensing, it will depend on whether the year of issue of the license is odd ($139) or even ($215) and will cost $152 for renewal. Then finally, there is the initial permit to practice fee that will cost $155 which will also cost the same amount to renew.

Initial Exam Application Fee$170.00
Exam Registration Fee$85.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Initial CPA License Application Fee (ODD-NUMBERED YEAR)$139.00
Initial CPA License Application Fee (EVEN-NUMBERED YEAR)$215.00
Initial Permit to Practice CPA Application Fee$155.00
CPA License Renewal$152.00
Permit to Practice for CPA Renewal$155.00

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Other Posts You'll Like...

Want to Pass as Fast as Possible?

(and avoid failing sections?)

Watch one of our free "Study Hacks" trainings for a free walkthrough of the SuperfastCPA study methods that have helped so many candidates pass their sections faster and avoid failing scores...

Scroll to Top
[523.251,1046.50]
[523.251,1046.50]