Hawaii CPA Exam Requirements 2026
A qualified candidate can use the Hawaii route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
Hawaii CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Hawaii publishes three bachelor's-degree routes: two 150-hour combinations and a 120-hour public-accounting route that substitutes twelve additional months of public-accounting experience for the extra 30 semester hours. Effective April 10, 2025.
Are you eligible for the CPA Exam in Hawaii?
Hawaii allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Be at least 18 years old.
- Meet the published good-moral-character requirement.
- Complete bachelor's degree or equivalent.
- Complete at least 120 semester hours.
- Complete 18 qualifying accounting semester hours.
Named coursework and accreditation
- Accounting: upper-division or graduate accounting or auditing for candidates without an accounting degree.
The degree must be conferred by a college or university acceptable to the Hawaii Board.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | Yes, under the published provisional conditions. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Hawaii jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | Community-college coursework counts only if transferred to a qualifying four-year transcript. Online or correspondence credit must appear on a regionally accredited transcript. |
| Accounting | 18 | 27 | Named subjects: upper-division or graduate accounting or auditing for candidates without an accounting degree. |
| Business | Not required | Not required | No separate business-coursework minimum is part of the current exam-admission formula. |
| Upper-level accounting | 18 | Not required | Shown separately when the jurisdiction publishes an upper-level minimum. |
Credit types to confirm
- Community-college credit: Not accepted under the published rule
- Online credit: Allowed subject to the published conditions
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
Hawaii eligibility gap planner
Enter your education and personal details to compare them with the published Hawaii requirements. Nuanced course classifications still require an official evaluation.
Check 5 published eligibility gates
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How to apply for the CPA Exam in Hawaii
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through the NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- education evaluation application.
- official transcripts.
- Certificate of Enrollment when applicable.
- international evaluation when applicable.
Processing time
Allow two to four weeks after the file is complete.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Hawaii application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Hawaii application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Hawaii exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 18-month credit window
Hawaii's jurisdiction-specific 18-month rule controls; the expiration in the candidate account should be monitored closely.
- The rolling 18-month period begins on the date the first passed section was taken.
- Only one section may be selected per exam-section application.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
A course-by-course equivalency report must document the foreign accounting degree.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Hawaii participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Hawaii CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Confirm |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Hawaii publishes three bachelor's-degree routes: two 150-hour combinations and a 120-hour public-accounting route that substitutes twelve additional months of public-accounting experience for the extra 30 semester hours. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
150 hours plus chargeable audit experience
Bachelor's degree, 150 semester hours, and at least 1,500 chargeable audit hours.
Effective: April 10, 2025
150 hours plus 24 months
Bachelor's degree, 150 semester hours, and at least 24 months of qualifying professional experience.
Effective: April 10, 2025
120 hours plus extended public-accounting experience
Bachelor's degree, 120 semester hours, and at least 24 months of public-accounting experience, with an additional 12 months substituted for the extra 30 hours.
Effective: April 10, 2025
Pathway timing matters: Effective date: April 10, 2025. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Hawaii CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Hawaii?
Hawaii currently lists 120 semester hours for exam eligibility, together with every applicable degree, accounting, business, and personal requirement.
Do I need 150 semester hours to sit in Hawaii?
No. Hawaii allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Hawaii to take the CPA Exam?
No Hawaii jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Hawaii?
Yes, subject to Hawaii's provisional or degree-pending conditions. Follow every enrollment-confirmation and final-transcript deadline.
How much does the CPA Exam application cost in Hawaii?
The current known first-section total is $460.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Hawaii CPA Exam credits last?
Hawaii provides a 18-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Hawaii?
Hawaii accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this Hawaii page as your eligibility command center, then move into application timing and study-material research.
Official Hawaii sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Hawaii CPA ExamNational Association of State Boards of Accountancy · NASBA
- Requirements for Examination and LicensureHawaii Board of Public Accountancy · State Board
- Pathways to CPA LicensureHawaii Professional and Vocational Licensing Division · Government
- Governor's Message for Act 14 (2025)State of Hawaii · Official Legislation
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.