CPA exam and license requirements in Hawaii
Hawaii requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Hawaii Board of Public Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 18 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Hawaii?
Hawaii requires 120 semester credit hours to sit for the CPA exam. Candidates in Hawaii sit under the rules of the Hawaii Board of Public Accountancy.
How many credit hours do you need for a CPA license in Hawaii?
Hawaii requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Hawaii?
The CPA exam in Hawaii costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Hawaii board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Hawaii?
Hawaii gives candidates a 18-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Hawaii require a CPA ethics exam?
Hawaii: No ethics exam or course is required for initial licensure (the AICPA ethics exam is not required); ethics CPE applies only to biennial permit renewal.
What work experience is required for a CPA license in Hawaii?
Hawaii requires either 1,500 chargeable audit hours or two years of full-time experience (public, private, government, or academia) certified by a licensed-CPA supervisor; three years under the new bachelor's-only pathway.
Who regulates CPAs in Hawaii?
CPAs in Hawaii are regulated by the Hawaii Board of Public Accountancy. Its published requirements are at https://cca.hawaii.gov/pvl/boards/accountancy/.
Recent changes and notes for Hawaii
- Two-tier: earn the CPA license, then separately obtain a Permit to Practice (80 CPE hrs) to practice public accountancy.
- SB1291 / Act 014, effective April 10, 2025, added a pathway: bachelor's + three years of public-accounting experience in lieu of the extra 30 post-baccalaureate hours.
- 18-month rolling exam-credit window (clock starts on the date each section is taken); Hawaii deliberately did not adopt NASBA's 30-month extension.
- To sit: bachelor's + 18 upper-division accounting/auditing hours; SSN required, no residency.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://cca.hawaii.gov/wp-content/uploads/2026/01/CPA-Requirements-CPA-01_02.17R.pdf. Requirements change; confirm with the Hawaii Board of Public Accountancy before applying.