Becoming a Certified Public Accountant (CPA) in Hawaii opens doors to diverse opportunities in one of America’s most unique business environments. With its blend of international commerce, tourism, and local industries, Hawaii offers CPAs a distinctive career landscape. This comprehensive guide walks you through every step of earning your CPA license in the Aloha State, from education requirements to exam preparation and beyond.
Quick Facts: Hawaii CPA Requirements
Hawaii’s strategic location in the Pacific makes it a hub for international business, creating unique opportunities for CPAs specializing in cross-border transactions, tourism industry accounting, and government financial management. Whether you’re a recent graduate or transitioning from another career, understanding Hawaii’s specific CPA requirements is your first step toward professional success.
Jump to Section
- Step 1: Education Requirements
- Step 2: CPA Exam Process
- Step 3: Work Experience
- Step 4: Ethics and Licensing
- Step 5: Continuing Education
- Hawaii CPA Salary Information
- Frequently Asked Questions
Step 1: Meet Hawaii’s CPA Education Requirements
Hawaii requires aspiring CPAs to complete 150 semester hours of college education, exceeding the typical 120-hour bachelor’s degree. This requirement ensures CPAs have both broad business knowledge and specialized accounting expertise.
Core Education Requirements
The Hawaii Board of Public Accountancy recognizes that quality education forms the foundation of competent CPA practice. Your coursework must come from regionally accredited institutions, and the board carefully reviews transcripts to ensure compliance.
Pathways to 150 Hours
Students typically achieve the 150-hour requirement through one of these approaches:
- Bachelor’s + Master’s Degree: Complete a bachelor’s in accounting followed by a Master of Accountancy (MAcc) or MBA with accounting concentration
- Bachelor’s + Additional Coursework: Earn a bachelor’s degree and take additional undergraduate or graduate courses
- Integrated 5-Year Program: Enroll in programs designed to meet the 150-hour requirement within five years
- Double Major: Combine accounting with another business discipline like finance or information systems
Pro Tip: Many Hawaii accounting programs offer specialized tracks in areas like forensic accounting, international business, or nonprofit management – perfect for the state’s diverse economy.
Hawaii Accounting Programs
Several universities in Hawaii offer accounting degree programs that align with CPA requirements:
- University of Hawaii at Manoa – Shidler College of Business
- Hawaii Pacific University
- Chaminade University of Honolulu
- University of Hawaii at Hilo
When selecting a program, verify it meets Hawaii Board requirements and consider factors like CPA exam pass rates, faculty credentials, and career placement services.
Step 2: Pass the Uniform CPA Examination
The CPA exam represents a significant milestone in your professional journey. Hawaii uses the same four-part Uniform CPA Examination administered nationwide, but understanding the state-specific application process is crucial.
CPA Exam Structure
Hawaii CPA Exam Application Process
- Verify Education: Submit official transcripts to the Hawaii Board of Public Accountancy
- Complete Application: File the CPA examination application with required fees
- Receive NTS: Upon approval, receive your Notice to Schedule (NTS)
- Schedule Exams: Book exam appointments at Prometric testing centers
- Prepare Strategically: Allow 300-400 hours of study time total
Testing Locations in Hawaii
Hawaii candidates can take the CPA exam at Prometric testing centers in:
- Honolulu (Oahu)
- Neighbor island candidates often travel to Oahu or mainland testing centers
Island Life Tip: Schedule exams during off-peak travel seasons to secure better accommodation rates if you need to travel to Honolulu for testing.
CPA Exam Fees in Hawaii
For comprehensive CPA exam preparation resources, including study strategies and review course comparisons, explore our detailed guides.
Step 3: Complete Required Work Experience
Hawaii requires CPA candidates to gain practical experience under the supervision of a licensed CPA. This requirement ensures new CPAs enter the profession with real-world skills and professional judgment.
Experience Requirements
- Duration: Minimum 1,500 hours (approximately one year full-time)
- Supervision: Must work under a CPA licensed in any U.S. jurisdiction
- Timing: Can be completed before, during, or after passing the CPA exam
- Type: Public accounting, industry, government, or academia
Qualifying Experience Areas
Hawaii’s diverse economy offers unique experience opportunities in:
- Tourism and hospitality industry accounting
- International business and trade
- Government and military contract accounting
- Agricultural and aquaculture businesses
- Renewable energy sector financial management
Documenting Your Experience
The Hawaii Board requires detailed documentation of your work experience:
- Complete the Experience Affidavit form
- Have your supervising CPA verify your experience
- Submit with your license application
- Include specific examples of tasks performed
Career Tip: Hawaii’s tight-knit business community values relationship building. Networking at local CPA society events can lead to valuable experience opportunities.
Step 4: Complete Ethics Requirements and Apply for License
After passing the CPA exam and gaining experience, you must complete Hawaii’s specific ethics requirements and submit your license application.
Hawaii Ethics Course Requirement
Hawaii requires completion of a board-approved ethics course covering:
- Hawaii Revised Statutes Chapter 466 (Public Accountancy)
- Hawaii Administrative Rules Title 16, Chapter 71
- Professional conduct and responsibilities
- Hawaii-specific regulations and requirements
License Application Process
Reciprocity for Out-of-State CPAs
Hawaii offers CPA reciprocity through substantial equivalency provisions. Out-of-state CPAs must:
- Hold a valid CPA license from another state
- Meet Hawaii’s education requirements (150 hours)
- Have qualifying work experience
- Complete Hawaii’s ethics course
- Submit reciprocity application with fees
Step 5: Maintain Your Hawaii CPA License
Earning your CPA license is just the beginning. Hawaii requires ongoing professional development to ensure CPAs stay current with evolving standards and regulations.
Continuing Professional Education (CPE)
License Renewal Process
Hawaii CPA licenses expire on December 31 of odd-numbered years. Renewal requires:
- Complete 80 hours of CPE during the two-year period
- Submit renewal application online
- Pay renewal fee ($296)
- Certify compliance with CPE requirements
- Update contact information
CPE Opportunities in Hawaii
- Hawaii Society of CPAs seminars and conferences
- University of Hawaii professional development courses
- Online CPE providers approved by NASBA
- Employer-sponsored training programs
- Professional conferences on mainland (combine with vacation!)
Island Advantage: Many Hawaii CPAs combine mainland conference attendance with family visits, making CPE both educational and economical.
Hawaii CPA Salary Information
Understanding salary expectations helps you plan your career path and negotiate compensation effectively. Hawaii’s unique economy and geographic isolation create distinct salary patterns for CPAs.
Accountant and Auditor Salaries in Hawaii
Several factors influence CPA salaries in Hawaii:
- Cost of Living: Hawaii’s high living costs often result in salary adjustments
- Industry Specialization: Tourism, government, and international business expertise command premiums
- Experience Level: Entry-level CPAs typically start at $55,000-$65,000
- Location: Honolulu offers more opportunities but higher competition
- Firm Size: Big 4 firms and large local firms typically pay more
Career Progression and Salary Growth
High-Demand Specializations in Hawaii
- International Tax: Essential for Hawaii’s Pacific Rim business connections
- Hospitality Industry Accounting: Specialized knowledge for resorts and tourism
- Government Contracting: Military presence creates specialized opportunities
- Forensic Accounting: Growing demand in fraud prevention and investigation
- Sustainability Reporting: Emerging field as Hawaii leads in renewable energy
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions About Becoming a CPA in Hawaii
How long does it take to become a CPA in Hawaii?
Typically, it takes 18-24 months after completing your education to become a licensed CPA in Hawaii. This timeline includes studying for and passing all four CPA exam sections (6-12 months), completing the required work experience (12 months minimum), and processing time for your license application (4-6 weeks).
Can I start taking the CPA exam before graduating?
Yes, Hawaii allows candidates to sit for the CPA exam before completing all 150 education hours, provided you have completed your bachelor’s degree and core accounting coursework. However, you cannot receive your license until all education requirements are met.
What’s the CPA exam pass rate in Hawaii?
Hawaii’s CPA exam pass rates typically align with national averages, ranging from 45-60% for first-time candidates per section. Success rates increase significantly with proper preparation and quality review courses.
Do I need to live in Hawaii to get a Hawaii CPA license?
No, residency is not required for initial licensure. However, if you plan to practice in Hawaii, you must register with the Hawaii Board of Public Accountancy and maintain compliance with state requirements.
How much does it cost to become a CPA in Hawaii?
Total costs typically range from $3,000-$5,000, including: exam application fees ($160), exam section fees ($952.60), review courses ($2,000-$3,000), license application ($340), and initial license fee ($296). Additional costs may include study materials and travel to testing centers.
What’s unique about practicing as a CPA in Hawaii?
Hawaii CPAs often work with diverse international clients, especially from Asia-Pacific regions. The state’s economy focuses heavily on tourism, military contracting, and renewable energy, creating specialized niches. The close-knit professional community offers strong networking but limited job mobility compared to mainland markets.
Can Hawaii CPAs practice in other states?
Yes, Hawaii CPAs can practice in other states through mobility provisions, provided those states participate in the UAA (Uniform Accountancy Act) mobility system. Most states allow temporary practice without obtaining an additional license.
What are the best CPA review courses for Hawaii candidates?
Popular CPA review courses among Hawaii candidates include Becker, Roger CPA Review, and Wiley CPAexcel. Consider factors like online accessibility, mobile compatibility for studying during commutes, and customer support hours that align with Hawaii time zones.
How competitive is the Hawaii CPA job market?
Hawaii’s CPA job market is moderately competitive, with steady demand but limited positions compared to larger mainland markets. Networking through the Hawaii Society of CPAs and developing specializations in tourism or international business can improve prospects significantly.
What continuing education options are available in Hawaii?
Hawaii CPAs can fulfill CPE requirements through Hawaii Society of CPAs events, online courses, employer training, and mainland conferences. Many combine professional development with travel, attending conferences in Las Vegas, California, or other accessible locations.
