Hawaii CPA Exam Requirements

24 May 2015

CPA Exam Requirements

Hawaii CPA Exam Requirements

Age Requirement: 18

Citizenship Requirement: Yes

Residency Requirement: No

Social Security Number Requirement: Yes

Hawaii CPA Exam Education Requirements

Education Requirement for Licensure: 150 hours (including B.A.)

Participates in International Examination Program:  Yes

Hours in accounting: 24 semester hours in upper division or graduate level accounting which would include courses in financial accounting, auditing, taxation and managerial accounting.

Exam sitting requirements: B.A. or within 120 days of B.A.

Experience requirements: 1500 hours in audit, or 2-years in government, industry, academia, or public practice.

Ethics exam: No ethics exam


Two-tiered state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.

Materials to be Submitted with Application

Official transcript(s). Submission by you or school to CPAES.

Certificate of Enrollment, if applicable. Submission by you or school to CPAES.

International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.

ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Hawaii CPA Exam Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next nine months.

Application fee $165.00

Examination Fees

Auditing and Attestation (AUD) $192.03

Business Environment and Concepts (BEC)          $172.51

Financial Accounting and Reporting (FAR)             $192.03

Regulation (REG)              $172.51

Registration Fees

4 examination sections  $120.00

3 examination sections  $105.00

2 examination sections  $90.00

1 examination section    $75.00

Hawaii Society of Certified Public Accountants

Kathy Castillo

Phone Number: 808-537-9475

Fax Number: 808-537-3520

Address: 900 Fort Street Mall, Ste 850, Honolulu, Hawaii 96806

P.O. Box 1754, Honolulu, HI 96806

Email: info@hscpa.org

Hawaii Board of Public Accountancy

Phone Number: 808-587-3222 or 808-586-3000

Fax Number: 808-586-2874

Department of Commerce & Consumer Affairs

Address: 335 Merchant Street (96813), Honolulu, HI 96801-3469

P.O. Box 3469, Honolulu, HI 96801-3469

Email: accountancy@dcca.hawaii.gov or pvl@dcca.hawaii.gov

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