ii CPA Requirements
Hawaii is often portrayed as a Pacific paradise. But it offers more than just beautiful beaches and delicious tropical food: Business opportunities.
Honolulu, the capital city of Hawaii, is a regional economic hub. Honolulu has a thriving regional hub of corporate and small-business activity.
Hawaii’s economy is in constant need of licensed certified Public Accountants. CPA licensing standards in Hawaii are similar to those of many other states.
Candidates must have a Bachelor’s Degree, which includes accounting coursework and multiple years of experience.
Aspiring CPAs may choose to attend Accounting programs in Hawaii or apply for licensure after completing an education in another state. This guide to Hawaii CPA regulations explains the relevant factors.
Hawaii CPA Education Requirements
CPA candidates in every state must meet the minimum requirements for education to be able to sit for the Unified CPA Exam and obtain a license.
Hawaii requires that CPAs have at least 150 credit hours to be licensed.
The majority of bachelor’s degree programs only cover 120 credits. Candidates may have to take more undergraduate courses or earn an advanced certificate in order to fill any gaps.
Accelerated bachelor’s-to-master’s accounting programs are another option, as they are designed to meet typical CPA educational requirements.
Hawaii also requires that candidates hold U.S. Citizenship, permanent residency or authorization to work without restriction in the United States.
The following sections explain the requirements for taking the CPA test in Hawaii to obtain a Hawaii CPA licence.
Acceptance of courses, credits, and concentrations
Hawaii’s educational requirements are straightforward. Candidates who want to sit for the Uniform Accounting Exam in Hawaii must:
- A bachelor’s degree
- You must have completed at least 18 semester hours or 27 quarter hours of graduate or upper-level auditing and accounting courses.
The bachelor’s degree does not have a set number of credits required. The candidate must have completed the required education within 120 days before they take their first CPA examination.
Candidates who have earned a bachelor’s degree outside of the United States may qualify to take the CPA examination in Hawaii by:
- Acceptance letter from a U.S. accredited graduate school or
- CPA Examination Services can assess and approve their foreign education.
Hawaii has different educational requirements for CPA licensing. Candidate for licensure in Hawaii must also:
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Minimum 150 quarter-hours (225 credits) of college at the undergraduate or graduate level
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You must have at least 24 semester hours (36 quarter hours) of college credits in accounting. This includes coursework on auditing, financial, managerial, and taxation accounting.
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You must have completed at least 18 semester hours (27 quarter hours) of graduate or upper-level accounting.
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Students must complete at least 24 semester hours (36 quarter hours) of non-accounting business courses, either in the upper undergraduate level or at graduate school.
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Contact the universities listed below to learn more about start dates, credit transfers, financial aid and other information.
Hawaii Experience Requirements
Candidates can choose from two options to meet Hawaii’s requirements for work experience. The first is to accumulate chargeable auditing time. The second is general accounting in a professional environment.
The pursuit of those who
Auditing Route
Must obtain 1 500 auditing hours which meet the following requirements:
- Employers must charge clients for the full 1,500 hours.
- The auditing process must conform to generally recognized accounting principles.
- Candidates must accumulate their hours while working full-time in a public accountancy practice.
License seekers choosing the
General Accounting Practice Route
Two years of full-time experience is required. Work settings that are acceptable include a public practice, a private business, an educational institute, or a government organization.
The following requirements must be met by all candidates, regardless of the route they choose:
- Work full-time (at least 35 hour per week) to accumulate all your work.
- All work should be directly supervised and vetted by a CPA.
- Ask their CPA supervisor to sign and submit the Certification form
- When signing the form, ensure that supervisors include their CPA number.
Hawaii will accept work experience from other states in the US, provided it meets all of the requirements.
CPA Exam Requirements
Hawaii’s CPA requirement includes passing the Uniform CPA Examination. This multi-part test is required by all U.S. jurisdictions for aspiring CPAs.
State rules vary in terms of eligibility, deadlines, and other factors.
Exam Eligibility
First-time candidates must meet Hawaii’s educational requirements and be 18 years old to sit for the CPA examination. The requirements include having a Bachelor’s degree (baccalaureate).
Candidates with a bachelor’s degree in a non-accounting subject can still apply. The degree must include at least 18 semester hours (27 quarter hours) of graduate or upper-level accounting coursework.
The candidate does not have to meet the educational requirements to schedule an exam or take it. First-time exam takers are required to meet the educational requirements within 120 calendar days of their scheduled exam.
Candidates who live in other states may take the CPA test in Hawaii. Hawaii does not require that candidates have U.S. Citizenship or a Social Security Number (SSN) to take the exam.
Note that you can only obtain a CPA licence in Hawaii if you are a U.S. citizen, have permanent residency or a valid U.S. Work Authorization.
Hawaii does not require that first-time CPA licensees pass an ethics test.
Exam Schedule and Application
Candidates can apply to take the CPA examination in Hawaii via the National Association of State Boards of Accountancy. To submit and manage your applications, you will need to create an online account.
Exam officials check applicants’ documents to make sure they meet eligibility requirements. Candidates who are approved receive a Notice to Schedule through their NASBA online account.
Candidates receive a list with their NTS of dates and times that are available. NASBA encourages to apply as soon as possible. This allows for a wider range of scheduling options.
The requirements for transcripts are the same for each school that is listed on an exam application. The examinee must provide all transcripts to NASBA CPA Examination Services.
Examinants can choose to take each section individually. They must, however, complete all sections in 18 months after passing the first section. Credit for sections passed is valid for a period of 18 months.
In April 2023 the application fee for first time applicants will be $170 or $85 for those retaking an exam. There are also additional fees of $238.15 for each exam section. A first-time candidate taking all four sections at once will pay $1,122.60.
Examinees may transfer CPA exam credit earned in another U.S. jurisdiction to Hawaii. These credits must be earned according to the same standards of eligibility and examination as those in Hawaii.
Hawaii CPA Exam: What to do after passing the exam?
You can apply for your Hawaii CPA license after passing the CPA examination. License-seekers must meet different educational requirements.
You must have completed at least 150 quarter hours (225 semester hours) of college and a bachelor degree to be eligible for a CPA.
You have 120 days to complete your education requirements, if you did not already do so when you applied.
Your CPA exam credits expire after 18 months. You must retake any sections for which you did not receive credit within 18 months after passing the first CPA section.
For a license application, you must submit the required documentation and fees along with your application to Hawaii’s Board of Public Accountancy.
The fees for a license issued in an odd- or even-numbered year will vary. The fee for licensing is $195 in even-numbered year and $127 in odd-numbered year (as at April 2023).
The Hawaii Board of Public Accountancy Verification Form allows CPAs to verify their license status with employers and institutions.
Maintaining your Licensure
Hawaii’s CPA licenses will expire every odd-numbered year on December 31st, regardless of the date of issue. To maintain good standing, licensees are required to renew their licenses prior to expiration.
Hawaii CPAs must also have a Permit To Practice. You must apply for your Permit to practice at least 30 calendar days after obtaining your CPA licence.
Permits to practice expire at the same time as CPA licenses. For your Permit to practice, you must complete 80 hours of CPE during the 24 months immediately prior to the renewal application.
CPAs renewing their licenses for the first-time are eligible for CPE standards that are prorated. Starting from the date your first permit was issued, you must complete at least 10 CPE hours per quarter. Hawaii’s Board of Public Accountancy must approve all CPE hours.
You may face disciplinary action if you continue to work as a CPA after your CPA license expires or your Practice to Permit has expired. Hawaii’s standards for unlicensed activities consider this a violation.
Hawaii CPAs must be licensed to offer services. A Hawaii CPA license is required for the firm to be owned 100% by Hawaii CPAs.
CPAs and Hawaii
How can I become a CPA?
Hawaii CPA core requirements include a Bachelor’s Degree in Accounting or another subject. Accounting coursework is required for non-accounting students. You must also possess auditing or professional experience, and pass all four sections on the Uniform CPA Examination.
How many hours are required to become a CPA?
You must have at least 1,500 auditing hours or two years professional accounting experience to qualify for CPA licensing. Hawaii defines full-time work as 35 hours a week.
What is the cost of the CPA examination in Hawaii?
Re-examination applicants pay $85 for the application fee. Examinees are also required to pay $238.15 for each exam section. The Uniform CPA Examination is divided into four sections.
Can a Hawaii CPA be employed across state borders?
Hawaii CPAs may work in another state if it is a Mobility Jurisdiction. You must have both a Hawaii CPA license in good standing and an active Permit To Practice.
Can I transfer my CPA to Hawaii?
Hawaii does not have a reciprocal license program. Professionals who hold valid CPA licensing from another state must apply for the Hawaii CPA license as well as the Permit to practice. CPAs with valid licenses from other states must apply for a Hawaii CPA license and Permit to Practice.
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The article Hawaii CPA requirements first appeared on Accounting.com.
