Hawaii CPA CPE Requirements (2026): 80 Hours Every 2 Years

Requirements Overview

Hawaii's CPE requirements depend on whether you hold a Permit to Practice. CPAs with an active permit must complete 80 hours per biennial cycle ending December 31 of odd-numbered years, with at least 20 hours each calendar year and 4 hours in ethics or professional conduct. CPAs who hold only a certificate without a permit need just 4 hours of ethics per biennium.

Hawaii is one of the more generous states for carry-over: up to 40 hours of excess CPE can roll forward to the next renewal period. However, extra ethics hours earned beyond the required 4 count as general CPE only — they cannot carry over to satisfy the next biennium's ethics requirement.

Courses must come from Board-approved sponsors, and Hawaii publishes an approved sponsor list for each biennium. Passing the Uniform CPA Examination earns 80 hours of CPE credit if the Permit to Practice application is filed within two years of the notification date.

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  CPA Without Permit To Practice — CPAs who do not hold a Permit to Practice are exempt from the full 80-hour CPE requirement. They only need 4 hours of ethics/professional conduct.

  May not practice public accountancy without a Permit to Practice

  Still must complete 4 hours of ethics CPE per biennium

How You Can Complete Your CE

Hawaii CPE Rules & Limits

Details specific to Hawaii that generic CE guides tend to miss:

• Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — Up to 40 hours of CPE credits can be carried forward to the next renewal period. Licensee is responsible for tracking carried-forward credits. Extra ethics courses count as regular CPE but may NOT be carried over to satisfy the next biennium's ethics requirement.
• Licenses expire December 31 of odd-numbered years.
• CPE must be earned within 24 months prior to renewal application date.
• Extra ethics hours count as general CPE but cannot carry over as ethics credit for next biennium.
• Up to 40 hours can be carried forward to the next renewal period.
• CPAs without Permit to Practice only need 4 hours of ethics CPE.
• Licensees are subject to audit and must provide documentation when chosen.
• A licensee shall be credited with 80 hours of CPE for passing the Uniform CPA Examination if the PTP application is filed within 2 years of notification date.
• Legal references: HAR §16-71-33 (study hours), HAR §16-71-2 (biennial renewal).

Provider Requirements

Hawaii publishes a list of approved CPE sponsors (e.g., '2026-2027 Accountancy Continuing Professional Education Approved Sponsor' list). Courses must be from Board-approved sponsors.

Tips for Hawaii CPAs

• Take advantage of Hawaii's 40-hour carry-over allowance to build a buffer, but remember that ethics hours cannot carry over as ethics credit.
• If you do not need a Permit to Practice, your requirement drops to just 4 hours of ethics — a significant reduction from the full 80.
• Check the Board's approved sponsor list for your biennium before purchasing courses to ensure your credits will count.
• Recently passed the CPA exam? You get 80 CPE hours credited if you apply for your Permit to Practice within two years of notification.

Sources

Other Professions in Hawaii

All CPA CPE Requirements by State

Open any other state's CPA CPE requirements, or see the full CPA CPE hub to compare every state in one table.