Hawaii

Date of Last Revision:    6/1/2022

License Renewal Date
12/31 of odd years

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

General Requirement
80 hours

20 hours minimum per year

Ethics Required
4 hours every biennial license renewal

Other Subject Area Requirements
None

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.

Credit Calculation

• Instructed: Credit is given for presentation time only.
• Practice Review: Credit is calculated at a rate of fifty percent (50%) per hour spent as a reviewer.
• University/college credit: One quarter hour equals 10 CPE hours; One semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.

Other State Policies

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