Hawaii

State Board Website:

Hawaii State Board Website

License Renewal Deadline:

12/31 on odd years

CPE Reporting Period:

1/1 to 12/31 biennially, ending in odd-numbered years

Total CPE Hours Required:

80 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

4 hours every biennial license renewal

Credit Limitations:

• Instructed: 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 published material is 20 hours.
• Practice review: The maximum credit allowed for time spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is 20 hours.
• Technical Reviewer: The Board has provisions to allow for CPE credit hours for a reviewer at a formally sponsored inter-office or inter-firm quality review program, with 50% of each hour and not to exceed 20 hours per biennium.

Other Subject Area Requirements:

None

Other State Policies:

• Provider Approval: Course providers must be one of the following:
o A non-profit nationally recognized accounting and auditing association
o An accredited university or college
o Approved by either the Hawaii Board of Accountancy or another state board of accountancy
o Approved by NASBA’s National Registry of CPE Sponsors
• Carryover hours:
o Up to forty (40) hours earned in excess of the reporting period requirements may be carried over to the next reporting period.