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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement 18
Citizenship Requirement Yes
Residency Requirement No
Social Security # 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
State Society

Hawaii Society of Certified Public Accountants

Kathy Castillo


P.O. Box 1754

Honolulu, HI



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


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.

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