NATIONAL REGISTRY OF CPE SPONSORS

NASBA

CPE Requirements

Hawaii

License Renewal Date
12/31 of odd years

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

General Requirement
80 hours

Ethics Required
4 hours every biennial license renewal

Other Subject Area Requirements
None

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 and not to exceed 20 hours per biennium.

Credit Calculation

  • Instructed: Credit is given for presentation time only.
  • Practice Review: Credit is calculated at a rate of fifty percent (50%) per hour spent as a reviewer.
  • University/college credit: One quarter hour equals 10 CPE hours; One semester hour equals 15 CPE hours; 1 hour non-credit class participation equals 1 CPE hour.

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.

 

View Hawaii Board of Public Accountancy Contact Information 

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