State & Territory Requirements



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last updated 10/17/2014


Age Requirement: 18
Citizenship Requirement: Yes
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: 24 semester hours in upper division or graduate level accounting which would include courses in financial accounting, auditing, taxation and managerial accounting.
Exam sitting requirements: B.A. or within 120 days of B.A.
Experience requirements: 1500 hours in audit, or 2-years in government, industry, academia, or public practice.
Ethics exam: No ethics exam


Two-tiered state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

Hawaii Society of Certified Public Accountants

Kathy Castillo


P.O. Box 1754

Honolulu, HI




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out CPA Exam Aid—courtesy of the AICPA.


state board

Hawaii Board of Public Accountancy


Dept. of Commerce & Consumer Affairs, P.O. Box 3469

335 Merchant Street (96813)

Honolulu, HI


Information for first-time applicants - CPA Examination Services


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