Hawaii CPA CPE Requirements

Aloha, CPAs across the Hawaiian Islands must complete 80 hours of continuing professional education every 2 years, with at least 20 hours completed each year. Hawaii also requires 4 hours of ethics or professional conduct during each biennial renewal period. Licenses renew on December 31 of odd-numbered years, and the CPE reporting period runs from January 1 through December 31 biennially, ending in odd-numbered years.

This page provides general educational information to help certified public accountants understand how Hawaii determines CPA CPE requirements for license renewal, including annual minimums, biennial reporting periods, ethics requirements, carryforward rules, provider requirements, and documentation expectations. 

Hawaii CPA CPE Requirements at a Glance

These summary points reflect NASBA’s Hawaii requirements page and secondary summaries that align with it on the core biennial structure, ethics requirement, and carryforward rule.

License Renewal Date and CPE Reporting Period

Hawaiʻi CPA licenses renew biennially on December 31 of odd-numbered years. The CPE reporting period runs from January 1 through December 31 biennially, ending in odd-numbered years. Hawaii also requires at least 20 hours per year within that 2-year cycle.

Hawaii CPA Continuing Education Requirements for License Renewal

Hawaii requires 80 total CPE hours during each biennial reporting period. The state also imposes a yearly minimum, which means licensees cannot wait until the end of the cycle to complete all required education.

Total CPE Hours Required

Hawaii requires 80 total CPE hours during each 2-year reporting period. At least 20 of those hours must be completed in each year of the cycle.

Ethics Requirement

Hawaii requires 4 hours of CPE in ethics or professional conduct during each biennial renewal period. These hours count toward, not on top of, the 80-hour total.

Subject-Matter Allocation

Hawaii does not appear to impose a broader statewide subject-matter allocation beyond the 4-hour ethics requirement. NASBA’s Hawaii summary lists no other subject-area requirement.

Carryforward

Hawaii allows up to 40 excess CPE hours earned in excess of the reporting period requirement to be carried forward into the next reporting period.

Credit Limitations

Hawaii imposes several category limits. Instructor credit is capped at 40 hours per reporting period. Credit for published articles and books is capped at 20 hours. Credit for service as a reviewer in a formally sponsored inter-office or inter-firm quality review program is limited to 20 hours per biennium and is earned at 50 percent of each hour.

Reporting and Documentation

The Hawaii sources surfaced here clearly establish the reporting period, renewal timing, provider rules, and carryforward policy. I did not find a clear official Hawaii board source in this review session that surfaced a specific record-retention period, so that point should be confirmed directly with the board before publishing it as a settled rule.

Hawaii CPA CPE Courses: What to Know

Hawaii course planning is relatively straightforward. The main priorities are reaching 80 total hours in the biennial cycle, completing at least 20 hours per year, including 4 hours of ethics or professional conduct, and making sure the provider fits Hawaii’s acceptance standards. Carryforward can also help smooth out planning between cycles.

Self-Study and Accepted Formats

Hawaii accepts self-study through qualifying providers. NASBA’s Hawaii summary says acceptable providers include a non-profit nationally recognized accounting and auditing association, an accredited university or college, providers approved by the Hawaii Board or another state board of accountancy, and sponsors approved by NASBA’s National Registry of CPE Sponsors.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Hawaii CPAs through accessible, on-demand learning. Because Hawaii accepts self-study through qualifying providers, audio-based learning may fit into a Hawaii CPA’s CPE plan when the course sponsor meets Hawaii’s provider rules and the course otherwise satisfies the state’s reporting requirements.

CPAs remain responsible for completing 80 hours during each biennial reporting period, completing at least 20 hours each year, completing 4 hours of ethics or professional conduct, and confirming that their provider meets Hawaii’s acceptance standards. LumiQ does not determine a licensee’s individual Hawaii CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Hawaii CPA License Renewal

The Hawaii Board of Public Accountancy, based in Honolulu, is the final authority on the state of Hawaii CPA license renewal and continuing education compliance. Licensees should treat Hawaii statutes, administrative rules, and current board guidance as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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