Hawaii CPA CPE Requirements

Hawaii CPAs must complete 80 hours of CPE every two years, including 4 hours of professional ethics, with at least 20 hours each calendar year. The current period runs January 1, 2026 to December 31, 2027 for every licensee.

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Hawaii CPE requirements at a glance

Required hours
80 hours
At least 20 hours each calendar year.
Reporting period
2026–2027
January 1, 2026 – December 31, 2027, the same for every licensee. The next period runs January 1, 2028 – December 31, 2029.
Ethics
4 hours
Every two years. Counts toward the 80-hour total for the period.
License renewal
Every 2 years
You affirm CPE compliance when you renew your license.
Self-study
Accepted
No cap on self-study hours appears in Hawaii’s rules.
Carryover
Up to 40 hours
Up to 40 extra hours can count toward your next period. Extra ethics hours carry over as regular CPE hours but cannot meet the next two-year period’s 4-hour ethics requirement, and you must keep your own record of any hours you carry over.

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How many CPE hours do Hawaii CPAs need?

Hawaii counts CPE over a two-year period every licensee shares, now January 1, 2026 to December 31, 2027. Within that period:

In total

80 hours

Over the period ending December 31, 2027.

Each year

20 hours

At least 20 hours in each calendar year of the period.

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Is ethics CPE required in Hawaii?

Yes. Hawaii CPAs must complete 4 hours of professional ethics during each two-year period. Ethics hours also count toward the 80-hour total for the period.

Which ethics courses count?

This Sequoia CPE course meets Hawaii’s 4-hour ethics requirement:

What subjects qualify for Hawaii CPE?

Courses in any NASBA field of study (the field shown on each course certificate) count toward the 80 hours, and the areas below have rules of their own. Hawaii gives no credit for time spent studying outside the classroom or for preparation time, although a self-study program earns the hours its sponsor certifies. It gives no additional credit for a program or course repeated in the same year, and college credits counted toward certification do not count again.

Ethics or professional conduct

Includes Regulatory Ethics

When is the Hawaii CPE deadline?

December 31, 2027. Every Hawaii licensee shares the same two-year period, January 1, 2026 to December 31, 2027. Your license expires on December 31 of odd-numbered years.

  1. January 1, 2026

    The period starts

    Hours you complete from this date count toward this period. Up to 40 extra hours can count toward your next period. Extra ethics hours carry over as regular CPE hours but cannot meet the next two-year period’s 4-hour ethics requirement, and you must keep your own record of any hours you carry over.

  2. December 31, 2026

    First-year minimum

    At least 20 hours must fall in each calendar year of the period.

  3. December 31, 2027

    All 80 hours due

    Finish 80 hours by the end of the period. When you renew, you affirm that you met the requirement; you don’t submit certificates.

  4. January 1, 2028

    The next period starts

    It runs January 1, 2028 to December 31, 2029.

Newly licensed?

Hawaii prorates only the permit to practice that follows an individual’s first permit, by the date the first permit was approved: 80 hours if it was approved in the first three months of the two-year period, 70 hours if in the second three months, and 10 fewer for each later three-month period, down to 10 hours if it was approved in the last three months.

To obtain a permit, the applicant attests to at least 80 hours earned within the 24 months before the application, with at least 20 in each calendar year. Passing the CPA exam counts as 80 hours toward a permit for the two years after the applicant is notified of passing, or, if not claimed in those two years, as 40 hours in the third year, and it can be claimed only once.

How Hawaii counts CPE credit

The rules that decide whether — and how much — a course counts.

Hawaii CPA CPE credit rules
RuleWhat Hawaii requires
Credit hourOne credit equals one 50-minute contact hour.
Self-studyAccepted. Credit is set at the hours the course provider recommends.
Approved sponsorsHawaii-registered sponsors, NASBA-registered sponsors, sponsors approved by another state’s board of accountancy, national and state accounting organizations (such as the AICPA and state CPA societies), or accredited colleges and universities.Hawaii’s published lists: Hawaii Board-approved CPE sponsors (2026-2027) (opens in a new tab)
CarryoverUp to 40 extra hours can count toward your next period. Extra ethics hours carry over as regular CPE hours but cannot meet the next two-year period’s 4-hour ethics requirement, and you must keep your own record of any hours you carry over.

Keep your certificates

Hawaii doesn’t collect your certificates when you renew.

Sequoia issues your certificate the moment you pass, and it stays in your account.

Your records must show

  • Sponsor’s name
  • Sponsor’s identification number (from the NASBA National Registry, the Hawaii Board, or another state’s board)
  • Course title
  • Date completed
  • Hours claimed

Finish your Hawaii CPE with Sequoia CPE.

Self-study courses: learn from a PDF, take the exam online and get your certificate the moment you pass.

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1,000+ hours across accounting, auditing, taxation and business. Ethics sold separately.

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Hawaii Professional Ethics

Meets Hawaii’s 4-hour professional ethics requirement.

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Hawaii CPE questions, answered

How many CPE hours do Hawaii CPAs need?

Hawaii CPAs need 80 CPE hours every two years, with at least 20 hours each calendar year. Every licensee shares the same period, now January 1, 2026 to December 31, 2027.

When is the Hawaii CPE deadline?

December 31, 2027, the end of the current two-year period, which is the same for every licensee. The next period runs January 1, 2028 to December 31, 2029. Your license expires on December 31 of odd-numbered years. When you renew, you affirm that you met the requirement.

How many ethics hours do Hawaii CPAs need?

Hawaii CPAs need 4 hours of professional ethics during each two-year period. Ethics hours also count toward the 80-hour total for the period.

Does behavioral ethics count toward Hawaii’s ethics requirement?

Hawaii’s rules don’t say whether behavioral ethics courses meet the ethics requirement, so a regulatory ethics course is the safe choice. Sequoia CPE’s Hawaii ethics courses are regulatory ethics courses and meet the 4-hour requirement.

Do online and self-study CPE courses count in Hawaii?

Yes. Hawaii accepts self-study programs, with credit set at the hours the course provider recommends. No cap on self-study hours appears in Hawaii’s rules. Courses must come from Hawaii-registered sponsors, NASBA-registered sponsors, sponsors approved by another state’s board of accountancy, national and state accounting organizations (such as the AICPA and state CPA societies), or accredited colleges and universities.

Can Hawaii CPAs carry extra CPE hours forward?

Yes. Up to 40 extra hours can count toward your next period. Extra ethics hours carry over as regular CPE hours but cannot meet the next two-year period’s 4-hour ethics requirement, and you must keep your own record of any hours you carry over.

Do I report my CPE to Hawaii?

Not course by course. When you renew your license, you affirm that you met the requirement for the period, and Hawaii may audit your records.

What CPE do newly licensed Hawaii CPAs need?

Hawaii prorates only the permit to practice that follows an individual’s first permit, by the date the first permit was approved: 80 hours if it was approved in the first three months of the two-year period, 70 hours if in the second three months, and 10 fewer for each later three-month period, down to 10 hours if it was approved in the last three months.

Are there exemptions from Hawaii CPE?

Hawaii’s rules cover two situations: CPAs without a permit to practice; and health, military service or other good cause. The details and their conditions are under Exemptions and special circumstances, below.

Exemptions and special circumstances

CPAs without a permit to practice

A Hawaii CPA who does not hold a permit to practice renews the license by attesting to at least 4 hours of CPE in ethics or professional conduct; the 80 hours apply to the permit to practice. Only CPAs practicing public accountancy must hold a permit, though a CPA outside public practice may choose to hold one.

A permit holder’s 4 ethics hours are part of the permit’s 80 hours and also meet the license renewal requirement.

Health, military service or other good cause

The Board may issue a permit to practice to an applicant who has not fully met the CPE requirement when the shortfall was caused by health, as certified by a medical doctor, by military service on extended active duty with the U.S. armed forces, or by another good and valid cause the Board determines and approves.

Otherwise, an applicant found short of the 80 hours as of December 31 of an odd-numbered year must make up the deficient hours before the Board approves the permit to practice.

Official sources

This page explains Hawaii’s rules in plain language. The Hawaii Board of Public Accountancy is the final authority; confirm details for your situation with it.

Hawaii Board of Public Accountancy · Honolulu, HI · (844) 808-3222, option 1

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