Hawaii Board of Public Accountancy · HAR §16-71-33 & §16-71-34
Hawaii CPAs must complete at least 80 hours of continuing professional education earned within a 24-month period at the time of renewal, with a minimum of 20 hours earned within each calendar year. At least 4 of those hours must be in ethics or professional conduct. Permits renew December 31 of odd-numbered years, and the reporting period runs January 1 to December 31 biennially, ending in odd-numbered years.
The 20-hour annual minimum was added by an amendment effective November 27, 2021. Some published summaries still describe Hawaii as having no annual minimum, no ethics requirement, and no carryover — all three are incorrect.
One square equals one CPE hour in the biennial reporting period.
| Total CPE hours | 80 hours earned within a 24-month period at the time of renewal |
|---|---|
| Annual minimum | 20 hours earned within each calendar year, added effective November 27, 2021 |
| Reporting period | January 1 to December 31 biennially, ending in odd-numbered years |
| License renewal | December 31 of odd-numbered years |
| Ethics requirement | 4 hours in ethics or professional conduct per HAR §16-71-34. These count toward, not on top of, the 80-hour total. |
| Qualifying ethics content | Regulatory AICPA ethics, Circular 230 ethics, behavioral or business ethics, and other states' ethics courses all qualify where they meet NASBA standards |
| Other subject requirements | None |
| Carryover | Maximum 40 hours earned in excess of the requirement may be carried forward and applied to the total required for the next biennium |
| Credit measurement | A minimum of 50 minutes constitutes one continuing professional education hour (HAR §16-71-34) |
| Repeated courses | No credit is allowed for repeated courses in any single year |
| Instruction cap | Maximum 40 hours. Credit for teaching the same course is awarded only once during a three-year period. |
| Published materials cap | Maximum 20 hours |
| Quality review | Credit for time spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is earned at 50% of each hour, not to exceed 20 hours per biennium |
| Eligible course providers | Must be one of: a non-profit nationally recognized accounting and auditing association; an accredited university or college; approved by the Hawaii Board of Accountancy or another state board of accountancy; or approved by NASBA's Registry of CPE Sponsors |
| Reporting | Submit an attestation of completion of at least 80 hours under HAR §16-71-33(a). The Board may request completion certificates for further verification. |
| Non-compliance | Failure to complete the required hours constitutes a forfeiture of the permit. Continuing to practice without a permit is unlicensed activity and results in disciplinary action. |
Trusting an out-of-date summary. Several widely-read CPE sites state that Hawaii has no ethics requirement, no annual minimum, and no carryover. The Board's own guidance says otherwise on all three: 4 hours of ethics under HAR §16-71-34, a 20-hour annual minimum added in November 2021, and carryover of up to 40 hours.
Satisfies the four-hour ethics or professional conduct requirement under HAR §16-71-34 for each biennial renewal period. Regulatory AICPA ethics, Circular 230 ethics, behavioral or business ethics, and other states' ethics courses all qualify provided they meet NASBA standards.
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Hawaii closes its education period and its permit period on the same date, so there is no separate reporting window afterwards.
The 80 hours must have been earned within a 24-month period at the time of renewal.
A minimum of 20 hours must be earned within each calendar year of the biennium.
Required under HAR §16-71-34 for every biennial license renewal.
Submit an attestation of completion. The Board may request completion certificates for further verification. Failure to complete the required hours constitutes a forfeiture of the permit.
Carryover hours are hours in excess of the minimum requirement and may be applied to the total number of CPE hours required for the next biennium.
Hawaii prorates the 80-hour requirement, but only once and only in a defined window.
At least 80 hours of continuing professional education, earned within a 24-month period at the time of renewal.
A minimum of 20 hours must be earned within each calendar year, and at least 4 of the 80 hours must be in ethics.
January 1 to December 31 biennially, ending in odd-numbered years.
Licenses renew on December 31 of odd-numbered years, so the education period and the permit period close on the same date.
Yes. Four hours of the CPE must include ethics or professional conduct, pursuant to HAR §16-71-34.
Some published summaries state that Hawaii has no ethics requirement. The Board's own guidance and NASBA's Hawaii summary both confirm the four-hour requirement applies at every biennial license renewal.
Yes. A minimum of 20 hours must be earned within each calendar year.
This language was added by an amendment effective November 27, 2021, so summaries written before that date may not reflect it.
Yes. Carryover hours are hours in excess of the minimum requirement, and the maximum carryover is 40 hours.
Carried hours may be applied to the total number of CPE hours required for the next biennium.
Providers must be a non-profit nationally recognized accounting and auditing association, an accredited university or college, approved by the Hawaii Board of Accountancy or another state board of accountancy, or approved by NASBA's Registry of CPE Sponsors.
Meeting any one of those four routes is sufficient.
No. Beyond the four ethics hours, NASBA's Hawaii summary lists no other subject-area requirement.
That leaves 76 of the 80 hours open to any qualifying subject.
Yes. A Hawaii CPA can complete 100 percent of required CPE credits via self-study courses.
Nano learning is also accepted toward Hawaii CPE requirements.
A minimum of 50 minutes constitutes one continuing professional education hour, under HAR §16-71-34.
No credit will be allowed for repeated courses in any single year.
The maximum credit allowed for instructors is 40 hours, and for published material 20 hours.
Credit for teaching the same course is awarded only once during a three-year period.
Yes. The Board has provisions allowing CPE credit for time spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program.
Credit is earned at 50% of each hour and may not exceed 20 hours per biennium.
By submitting an attestation of completion of at least 80 hours in continuing professional education programs, pursuant to HAR §16-71-33(a).
The Board may request that you submit your completion certificates for further verification, so retain them.
Proration of the 80-hour requirement is available only for the permit obtained for the biennium period immediately following an individual's first permit to practice.
The figure steps down by quarter of approval — 80 hours for the first three months, 70 for the second three months, and so on. Confirm your exact figure with the Board.
Failure to complete the required continuing education hours constitutes a forfeiture of the permit.
Continuing to practice without a permit is unlicensed activity and will result in disciplinary action against the CPA.
| Agency | Hawaii Board of Public Accountancy, Professional and Vocational Licensing Division, Department of Commerce and Consumer Affairs |
|---|---|
| Address | P.O. Box 3469, Honolulu, HI 96801-3469 |
| Phone | (808) 586-2696 |
| Fax | (808) 586-2874 |
| Website | cca.hawaii.gov/pvl — Board of Public Accountancy |
| CPE guidance | CPA continuing education requirements (PDF) |
This page summarizes Hawaii CPE rules for general informational purposes and is reviewed against the Hawaii Board of Public Accountancy's published guidance, including the 20-hour annual minimum added effective November 27, 2021. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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