Hawaii CPA Exam & License Requirements

Updated: May 23, 2023 You’re our #1 priority.
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Hawaii requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam after earning a bachelor’s degree.  The work experience requirements are 1500 billable attest hours or 2 years of public or non-public accounting.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: 18
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements

  1. Bachelor degree or above
  2. Accounting degree from accredited school: automatically qualified
  3. Non-accounting degree from school may be accepted by the Board: 18 semester hours of accounting courses in intermediate/advanced level

*Special Note: Applicants are allowed to take the exam within 120 days from meeting the minimum educational requirements. This is defined by the printing of a Notice to Schedule (NTS) required to sit for the exam.

HI CPA License Requirements


  • 150 semester units
  • Accounting courses: 24 semester units in intermediate/advanced level
  • Business courses: 24 semester units


  • 1,500 chargeable hours in auditing, OR
  • 2 years of relevant experience which include non-public accounting but should be substantially equivalent to that of public accounting

Ethics Exam

  • 4 hours of CPE on Ethics is required

Hawaii Exam Fees

The cost to take all four sections of the CPA exam in Hawaii is $743 plus the initial $145 application fee. The re-examination registration fee varies depending on the number of sections you are signing up for.

**Important Note: You should not apply and pay for exam sections that will not be taken within nine months because your Notice to Schedule (NTS) in Hawaii expires 9 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Earn 4 CPA ethics credits
  4. Fill out and submit all required CPA license application paperwork
  5. Pay the CPA license application fee

HI Exam Information and Resources

For more details, please contact:

Department of Commerce & Consumer Affairs
PO Box 3469
Honolulu, HI 96801-3469

Email: [email protected][email protected]
Phone: 808-586-3000
Fax: 808-586-2689

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA Review Course that fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to Pass your first CPA exam!