Hawaii CPA (Certified Public Accountant) Continuing Education Requirements
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
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics or Professional Conduct | 4 | Every renewal | At least 4 hours of CPE must be in ethics. Extra ethics courses count as regular CPE but may NOT be carried over to satisfy the next biennium's ethics requirement. |
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 PracticeStill must complete 4 hours of ethics CPE per biennium
How You Can Complete Your CE
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.