How to Become a CPA in Hawaii 2026

Applicants who wish to be qualified to take the CPA exam will first need to pass the eligibility and Hawaii CPA education requirements. Hawaii applicants should be 18 years or older at the time of application. They must meet the minimum education requirement which is either:

1. A baccalaureate degree in accounting conferred by a college or university acceptable to the Board.
2. A baccalaureate degree with a major in a subject other than accounting, plus 18 semester hours of upper division or graduate level accounting or auditing subjects, conferred by a college or university acceptable to the Board.
3. A baccalaureate degree or its equivalent in accounting, conferred by a college or university outside of the U.S., which has been reported on an educational course-by-course equivalency report prepared by an evaluator approved by the Board.

To obtain a Hawaii CPA license, applicants must complete 150 semester hours, including a baccalaureate or higher degree, 24 semester hours in accounting courses, and 24 semester hours in upper-division or graduate accounting or non-accounting business-related courses.

Sign up for an Okta account through NASBA’s dashboard, then access CPA Portal to submit your Hawaii CPA Exam application, payments, exam-section applications, Notice to Schedule documents, and score notices.

When you’ve met the education requirements, sign up for an Okta account through NASBA’s dashboard, then access CPA Portal to submit your Hawaii CPA Exam application, payments, exam-section applications, Notice to Schedule documents, and score notices.

Have all your official transcripts sent directly from your college or university to:

Hawaii Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469.

If your school offers official electronic transcripts, they may be emailed to etranscript@nasba.org.

Pay all fees at the time of application to NASBA. Hawaii fees include a $96.00 education evaluation application fee, a $96.00 exam application fee, and a $262.64 exam section fee. The four exam-section fees total $1,050.56 before application/evaluation fees.

Click here to see a breakdown of the Hawaii CPA exam costs.

Wait for your application to be approved and once accepted, NASBA will email or mail you the Notice to Schedule (NTS). Upon receiving the NTS, schedule your exam online through Prometric.

Candidates should only apply for an exam section if they are ready to take it within the next six months, and the NTS is valid for a limited time.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

You must pass each section with a score of 75 or higher within a rolling 18-month period, beginning on the date the first passed section was taken.

After passing all four exams, applicants may only proceed with the application if they have completed the education requirements and experience requirements for the license eligibility. Following Hawaii’s new requirement, an applicant must now be a United States citizen, a United States national or an alien authorized to work in the United States without conditions or other encumbrances. The applicants will also be asked to present their Social Security Number upon application.

Hawaii applicants must have completed a baccalaureate or higher degree with 150 semester hours of college education that includes 24 semester hours in accounting courses, including but not limited to financial
accounting, auditing, taxation, and managerial accounting, of which 18 semester hours are upper-division or graduate-level accounting courses. It should also include 24 semester hours in upper-division or graduate-level accounting or non-accounting business-related courses. Applicants may choose accomplish the 150 semester hours prior to taking the CPA exam.

To meet the Hawaii CPA experience requirements, candidates are required to complete 1,500 chargeable hours in the performance of audits involving U.S. generally accepted accounting principles and auditing standards earned while in public accounting practice. Another alternative option is to complete 2 years of professional experience in public accounting practice, private, industry, government or education. 

Applicants must submit a signed Certification of Public Accountancy Experience form from an employer or supervisor who holds or held a CPA license in Hawaii or another jurisdiction during the employment period. The form verifies the duration and scope of experience.

Applicants will need to submit 3 Certificate of Competence forms that have been completed and signed by people who are not related to the applicant and will attest to the applicant’s competence, trustworthiness, and fairness.

Applying for a Hawaii CPA license can only be done if an applicant has fully accomplished the license requirements. Apply and mail the form and supporting documents to the board’s address at Board of Public Accountancy, DCCA, PVL Licensing Branch, P.O. Box 3469, Honolulu, HI 96801. Note Hawaii is a two-tier state and that receiving the license does not grant practice privileges until the applicant has been issued a Permit to Practice. However, to receive the permit, it is required to have your employer complete the Certification by Employer section in the form.

While most states require ethics before licensing, Hawaii candidates can become a CPA without it as there are no Hawaii CPA ethics exam requirements, but Hawaii CPAs must meet ethics CPE requirements for renewal and/or Permit to Practice.

A Hawaii CPA license alone indicates that the applicant has met the minimum examination, education, and experience requirements. To practice as a CPA in Hawaii, the licensee must also obtain a current Permit to Practice.

Each permit holder must have completed at least 80 hours of acceptable continued professional education in each biennial reporting period. Of the 80 hours, at least 4 hours must be in ethics or professional conduct, and at least 20 hours in each calendar year. No more than 40 CPE hours may be carried forward. CPAs without a permit to practice must still complete at least 4 ethics hours for biennial renewal.

Hawaii CPA licenses renew biennially by December 31 of odd-numbered years. The on-time CPA renewal cost is $152, permit to practice for CPA sole/partner/principal is $155, permit to practice for CPA staff member is $63, and all licenses are subject to renewal by December 31 of every odd-numbered year. Renewal can be done here.