Hawaii: CPE, firm permit and peer review rules for CPAs.

This page lists what the Hawaii board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Hawaii, field by field.

Board of accountancy

Board of Public Accountancy (Hawaii Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division).

CPE hours & reporting period

For a permit to practice: an attestation 'as to the completion of at least eighty hours in continuing professional education programs. The eighty hours shall have been earned by the applicant within a twenty-four-month period, and within twenty-four months prior to the date of the application for a permit to practice, with a minimum of twenty hours earned within each calendar year' (HAR § 16-71-33(a)). The 80 hours may be prorated only for the biennium following a first permit, at ten hours for each three-month period of the biennium (§ 16-71-33(c), (d)); an applicant found lacking the 80 hours as of December 31 of an odd-numbered year must make up the deficiency before the Board approves the permit, and excess hours carry over to the following biennium up to a limit of forty hours (§ 16-71-35(a), (b)). Board CPE sheet (January 20, 2026): when renewing on 12/31/27 online, the 80 hours are earned between 1/1/2026 and 12/31/27; 'Twenty (20) hours/credits minimum must be earned within each calendar year'; 'Only forty (40) hours/credits are allowed to be carried forward'. HRS § 466-7(b) requires, for issuance or renewal of a permit, 'Completed continuing professional education hours, the content of which shall be specified by the board'. A CPA licence held without a permit to practice is renewed on attesting to four hours of CPE in ethics or professional conduct (HAR § 16-71-2(a)).

Ethics CPE requirement

4 hours per biennium within the 80 hours: 'at least four hours of continuing professional education in the subject area of ethics or professional conduct', which 'may also be used to simultaneously fulfill the requirements to renew the license of a certified public accountant or public accountant under section 16-71-2' (HAR § 16-71-33(b)). No Hawaii-specific course is stated. Board CPE sheet: 'Extra ethics courses will count as regular CPE courses and may not be carried over to satisfy the next biennium's ethics course requirement.'

CPA firm permit / registration

Required: 'All firms shall obtain a permit to practice' (HRS § 466-7(d)). A firm engaged in public accounting in Hawaii files an application listing its principals and its Hawaii general excise tax licence number (HAR § 16-71-24(b)(1), (2)); 'All principals of a firm physically located in the State or that has a permanent office in the State shall be licensed as certified public accountants or public accountants with individual permits to practice under section 466-7, HRS' (§ 16-71-24(b)(3)); 'All foreign or multi-state firms engaged in public accounting practice in this State shall have at least one licensed certified public accountant or public accountant principal' with a permit to practice (§ 16-71-24(b)(4)). 'Each firm permit to practice shall be renewed biennially on or before December 31 of each odd-numbered year' (HAR § 16-71-2(c)). Board FAQ: 'all firms actively engaged in the practice of public accountancy in the State of Hawaii must obtain a permit to practice'; 'The firm must have at least 1 CPA who is licensed in the State of Hawaii with a valid individual permit to practice' and a current Hawaii general excise tax licence. A partnership or corporation may use 'certified public accountant' or 'CPA' only if each partner or shareholder practising public accountancy in Hawaii holds a current licence and permit (HRS § 466-10(a)(2)). Board page fee: 'Firm Permit to Practice (FPTP) (entity)' $230.00 on-time.

Peer review requirement

Required for firms holding a HRS § 466-7 firm permit that perform 'Hawaii attest work': such firms 'shall undergo a peer review every three years' covering their Hawaii offices and Hawaii attest engagements under AICPA peer review standards (HRS § 466-34(a)); a firm beginning Hawaii attest work notifies the Board within thirty days, enrols with an approved sponsoring organisation within one year, has a peer review performed 'within eighteen months of the date the Hawaii attest work was first performed', and schedules each subsequent review 'within three years of the previous review's due date' (§ 466-34(c)); 'A firm that does not perform Hawaii attest work shall be exempt from the peer review process' (§ 466-34(d)); 'An out-of-state firm performing Hawaii attest work shall comply with this part' (§ 466-34(i)). 'Attest' under HRS § 466-3 means audits under AICPA auditing standards, compilations or reviews under SSARS, examinations of prospective financial information under SSAE, Yellow Book engagements and PCAOB engagements; 'Hawaii attest work' is attest services for a Hawaii-resident individual, a person, entity, firm or trust domiciled or headquartered in Hawaii, or a Hawaii subsidiary with a stand-alone financial statement. Board FAQ: 'only CPA/PA firms that perform Hawaii attest engagements must comply with the peer review law'; the review 'must do so in the 3 years prior to renewing the firm's firm permit to practice', effective for the 2018–2019 biennial renewal.

Licence renewal cycle

Biennial. Each CPA licence 'shall be renewed biennially on or before December 31 of each odd-numbered year' (HAR § 16-71-2(a)), as shall each individual permit to practice (§ 16-71-2(b)) and each firm permit (§ 16-71-2(c)). 'Permits shall be initially issued and renewed for periods of two years' and 'shall expire on December 31 of every odd-numbered year' (HRS § 466-7(a)); failure to submit the fees, continuing professional education hours or other renewal requirements by December 31 of an odd-numbered year forfeits the permit (§ 466-7(e)); licences 'shall be effective for a period not exceeding two years and shall be renewable biennially on or before December 31 of every odd-numbered year' (HRS § 466-5(j)). Board page: 'Renew by December 31 of every odd-numbered year'; the current licensing period runs January 1, 2026 to December 31, 2027; 'Licenses not renewed by license expiration date are unlicensed and may not practice.'

Mobility / practice privilege

No practice privilege or substantial-equivalency provision appears in HRS chapter 466 or HAR chapter 16-71 as read: § 466-3 defines no 'practice privilege' or 'substantial equivalency'; § 466-5 contains no mobility provision; the chapter index lists none. HRS § 466-5.5 is shown as 'REPEALED. L 2025, c 14, §3'; Act 14, Session Laws of Hawaii 2025 (S.B. No. 1291, approved April 10, 2025) amended § 466-5(a)–(d), the education and experience requirements for licensure, and repealed § 466-5.5, 'Educational requirements for licensure effective December 31, 2000' (the 150-semester-hour rule); it neither created nor removed a practice privilege. An out-of-state licensee may obtain a temporary permit 'effective for a period not exceeding three months' for practice 'incidental to the person's practice in such other state or country' (HRS § 466-7(c)); the application is filed at least sixty days before the period begins (HAR § 16-71-27). Using the CPA title in Hawaii requires a current licence and permit, with an exception for temporary-permit holders using their home designation (HRS § 466-10(a)(1), (d)(3)). Board FAQ (10/2020): 'No, licensees from other states or jurisdictions must qualify and apply for Hawaii CPA licensure', with a possible waiver of the educational requirements for an applicant licensed elsewhere for ten years and in active practice for five (also HRS § 466-5(c)(2)).