State CPA CPE Licensing Requirements

Hawaii CPA CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted: MasterCPE is an approved NASBA CPE sponsor, and Hawaii State Board accepts courses from NASBA members. Our NASBA Sponsor ID number is 112530.
Renewal Date: 12/31 of odd years
Reporting Period: 1/1 to 12/31 biennially, ending in odd-numbered years
Required Hours: 80 hours with up to 40 carried over to the next period.
Ethics Required: 4 hours every biennial license renewal
Subject Rqmts: None
Credit Limits:
  • The maximum credit for instructors is 40 hours/50%; no credit given for preparation time.
  • Credit for teaching the same course is awarded only once during each 3-year period. Credit is only given for presentation time-no credit is given for preparation time. Credit for teaching the same course is awarded only once during each 3-year period. For instructed credit earned teaching a college/university course, there are no semester or quarter hour multipliers.
  • Articles/books - 20 hours/25% maximum.
  • Practice review - 20 credits maximum. Only 50 percent of every hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is accepted.
  • Academic credit limited to the following: 1 quarter hour equals 10 CPE hours; 1 semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.
Other Policies:
Contact Info: Hawaii Board of Public Accountancy
Department of Commerce & Consumer Affairs
PO Box 3469
335 Merchant Street (96813)
Honolulu, HI 96801-3469
Phone: 808-586-2696
Fax: 808-586-2874
Web address: http://hawaii.gov/dcca/pvl/boards/accountancy/

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