All Hawaii CPAs must complete continuing professional education to maintain an active permit to practice. Hawaii operates on a biennial reporting period from Jan. 1 to Dec. 31 of odd-numbered years. Licenses renew biennially on Dec. 31 of odd-numbered years.
Biennial CPE requirements
Hawaii requires 80 hours of CPE during a two-year reporting period. The 80 hours must include:
- Minimum of 20 hours per year
- 4 hours of ethics or professional conduct
Ethics requirements
Four hours of CPE in ethics or professional conduct are required during each biennial license renewal period. Ethics hours count toward the total 80-hour requirement.
Acceptable CPE programs
CPE hours must be from sponsors approved by:
- The Hawaii Board of Public Accountancy
- NASBA's National Registry of CPE Sponsors
- Another state board of accountancy
Credit limitations
Instruction
The maximum credit allowed for instructors is 40 hours. Credit for teaching the same course is awarded only once during a three-year period.
Published material
The maximum credit allowed for preparation of published articles and books is 20 hours per biennial reporting period.
Practice review
The board allows CPE credit hours for a reviewer at a formally sponsored inter-office or inter-firm quality review program, with 50% of each hour credited and not to exceed 20 hours per biennium.
University or college credit
Credit for active participation in college or university courses:
- One semester hour equals 15 CPE hours
- One quarter hour equals 10 CPE hours
- 1 hour of non-credit class participation equals 1 CPE hour
Carryover credits
Up to 40 hours earned in excess of the reporting period requirements may be carried over to the next reporting period. Carryover hours may be applied to the total number of CPE hours required for the next biennium.
New licensee requirements
Licensees renewing their permit for the first time may apply on a prorated basis (10 CPE per quarter) depending on the effective date of the initial permit. All CPE hours must be earned within the 24-month period prior to the date of application.
CPA exam credit
Licensees are credited with CPE hours for passing the Uniform CPA Examination:
- 80 hours if application for permit to practice is filed within 2 years of the notification date for passing the exam
- 40 hours if application for permit is filed within 3 years of the notification date for passing the exam
- Credits for passing the exam may be used only once
Renewing your Hawaii CPA license
The biennial reporting period runs from Jan. 1 to Dec. 31 of odd-numbered years. All licenses expire on Dec. 31 of each odd-numbered year. There is no grace period for renewal.
Licensees renewing their permit certify on the application form that 80 hours of CPE were earned during the 24 months prior to the date of application. The board mails renewal forms to the address on file at least 1.5 months before expiration.
Non-compliance consequences
Licensees who fail to earn 80 CPE hours by the Dec. 31 deadline are not permitted to practice until the deficiency is made up. Practicing public accountancy without a current license and permit constitutes unlicensed activity and may subject the CPA to disciplinary action. The board may restore forfeited permits if the applicant makes up the deficient hours.
Recordkeeping requirements
Documentation is submitted only if audited, not at renewal. Each approved CPE course is measured based on program length, with a minimum of 50 minutes constituting one CPE hour.