Hawaii CPA CPE Requirements

License Renewal: December 31^st of odd years

Reporting Period: January 1^st to December 31^st every two years, ending on odd years

CPE Documentation: Visit DCCA Hawaii to apply for a license and more.

Credit Limitations:

• Instruction: 40 hours max allowed. Credit for teaching the same course is awarded only once in a three year period.
• Published Material: 20 hours maximum for published works.
• Practice Review: 20 hours maximum credit allowed for time spent as a reviewer at a formally sponsored inter-office or inter-firm.

Credit Calculations:

• Instruction: Credit is given for presentation only.
• Practice Review: Credit is calculated at a rate of 50% per hour spent as a reviewer.
• University/College:
  • One semester hour equates to 15 CPE hours
  • One quarter hour equates to 10 CPE hours
  • For Non Credit Courses – each classroom hour equals one qualifying hour.

Hour Requirements: 80 hours

• Course providers must be:
  • A non-profit nationally recognized auditing and accounting institution
  • An accredited college or university
  • Approved by the Hawaii Board of Accountancy or another state board of accountancy
  • Approved by NASBA’s National Registry of CPE sponsors.

Carryover Policy: Up to 40 hours earned in excess of the reporting period requirements may be carried over to assist in completion for the next period.