CPE requirements for CPAs
Hawaii CPA CPE Requirements
Checked against the NASBA Registry and the Hawaii Board of Public Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Hawaii CPAs must complete 80 hours every two years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every two years. All 80 hours may be earned through self-study. The reporting period ends on December 31 of odd years, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every two years · general course qualifies
- Self-study
- No limit
- Period ends
- December 31 of odd years
- every 2 years
- Carryover
- 40 hrs
How many CPE hours do Hawaii CPAs need?
Hawaii CPAs must complete 80 hours every two years, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 biennially, ending in odd-numbered years.
NASBA Registry wording: 80 hours 20 hours minimum per year.
What is the Hawaii ethics CPE requirement?
Hawaii requires 4 hours of ethics every two years. A general ethics course qualifies.
NASBA Registry wording: 4 hours every biennial license renewal.
Does Hawaii limit self-study CPE?
Hawaii places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.
When is Hawaii CPE due?
The reporting period ends on December 31 of odd years, every 2 years.
License renewal: December 31 odd years.
There is no grace period.
Can Hawaii CPAs carry over extra CPE hours?
Up to 40 excess hours may carry over to the next reporting period.
Are there other Hawaii CPE limits?
- Instructed: The maximum credit allowed for instructors is 40 hours. Credit for teaching the same course is awarded only once during a three-year period.
- Published Material: The maximum credit allowed for published material is 20 hours.
- Practice review: The maximum credit allowed for time spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is 20 hours.
- Technical Reviewer: The Board has provisions to allow for CPE credit hours for a reviewer at a formally sponsored inter-office or inter-firm quality review program, with 50% of each hour and not to exceed 20 hours per biennium.
What other Hawaii CPE policies apply?
- A non-profit nationally recognized accounting and auditing association.
- An accredited university or college.
- Approved by either the Hawaii Board of Accountancy or another state board of accountancy.
- Approved by NASBA's National Registry of CPE Sponsors.
- Up to forty (40) hours earned in excess of the reporting period requirements may be carried over to the next reporting period.
Does Pacific CPE count toward Hawaii CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Hawaii accepts self-study for all 80 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Hawaii's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Hawaii CPE requirements · revised 6/1/2022
- Hawaii Board of Public Accountancy: CPE requirements · the board's own page
- Hawaii Board of Public Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Hawaii (revised 6/1/2022) and the Hawaii Board of Public Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.