Hawaii CPA Requirements

Hawaii Requirements & Education Options

General Requirement

Applicants must be at least 18 years old.

Applicants must be of good moral character.

Residency Requirement: Applicants must be U.S. citizens. Hawaii residency is not required for CPA licensure.

An examination candidate who passes all sections of the CPA Exam must meet Hawaii’s education, experience, and ethics requirements before applying for licensure.

Education Requirement

To sit for the CPA Exam in Hawaii, applicants must complete a bachelor’s degree from a college or university acceptable to the Board. Applicants must meet the minimum education requirement at the time of application or within 120 days after sitting for the first section of the CPA Exam.

Applicants must meet 1 of the following education pathways:

Option 1:
Earn a bachelor’s degree in accounting from an accredited institution.

Option 2:
Earn a bachelor’s degree in a non-accounting major, along with at least 18 semester hours of upper-division or graduate-level accounting or auditing coursework.

Option 3:
Earn a bachelor’s degree or its equivalent in accounting from a non-U.S. institution, evaluated through a course-by-course equivalency report by a Board-approved credential evaluation agency.

Legislative Update: Hawaii Alternative Licensure Pathway

Effective April 10, 2025, Hawaii adopted an alternative pathway to CPA licensure. This pathway allows candidates with 120 semester hours of education to qualify for licensure by completing 2 years of relevant accounting experience, while continuing to offer the traditional 150-semester-hour pathway with 1 year (or equivalent hours) of experience. Applicants should refer to the Hawaii Board of Public Accountancy for the most current rules and application guidance.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.