CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

State CPE Requirements

Hawaii

Welcome to your go-to guide for fulfilling your Continuing Professional Education requirements, tailored to your state’s specific mandates and regulations.

Revision Date:
June 1, 2022

All Continuing Professional Education (CPE) requirements are sourced from NASBA. For detailed information, please visit the NASBA CPE Requirements page.

Total CPE Hours Required

80 hours

CPE Reporting Period

1/1 to 12/31 biennially, ending in odd-numbered years

License Renewal Deadline

12/31 on odd years

License Renewal Deadline:

12/31 on odd years

CPE Reporting Period:

1/1 to 12/31 biennially, ending in odd-numbered years

Total CPE Hours Required:

80 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

4 hours every biennial license renewal

Credit Limitations:

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 credited, not to exceed 20 hours per biennium.

Other Subject Area Requirements:

None

Other State Policies:

Provider Approval: Course providers must be one of the following:

  • 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

Carryover Hours: Up to forty (40) hours earned in excess of the reporting period requirements may be carried over to the next reporting period.