Hawaii CPA Requirements (2026): Exam and License
Hawaii exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree options
Hawaii’s NASBA exam instructions distinguish an accounting degree from another degree with 18 qualifying upper-level accounting credits.
Check exam entryCheckpoint 2
Can I obtain the license?
Hawaii’s statute allows an additional 12 months of public-accounting experience in place of 30 additional education credits. That substitution is added to the base two-year experience requirement.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Hawaii CPA Exam eligibility
Hawaii’s NASBA exam instructions distinguish an accounting degree from another degree with 18 qualifying upper-level accounting credits.
- Match the degree option and specified subjects to the official transcript instructions.
- Older NASBA licensing and exam-credit language needs reconciliation with current law; do not use it to infer a universal 150-credit exam gate.
Map your transcript
Hawaii accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Accounting-degree exam option | Qualifying accounting degree | Within the degree option | Use NASBA’s accreditation and transcript conditions |
| Other-degree exam option | 18 qualifying upper-level accounting credits | Check the selected option | Qualifying degree |
| License substitution | Statutory qualifying education remains required | 30 additional credits may be replaced as specified | Extra 12 months of public experience above the base requirement |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Hawaii CPA license pathways
Hawaii’s statute allows an additional 12 months of public-accounting experience in place of 30 additional education credits. That substitution is added to the base two-year experience requirement.
| Route / availability | Education | Experience |
|---|---|---|
| Education route | Qualifying degree and additional education required by statute | Base 2-year qualifying experience requirement |
| Experience substitution | Qualifying degree; substitute for 30 additional credits | Base 2 years plus 12 months of public-accounting experience |
- This is not the common bachelor’s/two-year framework used by some other states.
- The substitution specifically concerns public-accounting experience; do not treat any third year of employment as automatically qualifying.
Dates that affect your decision
Planning for Hawaii CPA requirements in 2027
A 2027 plan should distinguish Hawaii’s additional public-experience substitution from the shorter bachelor’s pathways advertised for other states.
Worked planning example
Replacing additional credits with public experience
Illustrative candidate scenario, not an eligibility determination.
Starting point
You want to use work experience in place of the extra 30 education credits.
What the rules mean
Budget for the base two years plus the additional 12 months of qualifying public-accounting work. A two-year total does not describe this substitution.
Next action
Ask the board to confirm that the work and documentation meet the statutory substitution before committing to the route.
From education to an appointment
How to apply and prepare in Hawaii
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Hawaii guide exists
Confirm Hawaii exam eligibility and follow the official application sequence
Purpose evidence
NASBA CPAES Hawaii eligibility, application, and feesHawaii Revised Statutes section 466-5Hawaii Administrative Rules Chapter 16-71Prepare your education evidence, follow the CPAES and NTS sequence, and confirm the separate exam-credit deadline with the board.
Official evidence for this route
NASBA CPAES Hawaii eligibility, application, and feesHawaii Revised Statutes section 466-5Hawaii Administrative Rules Chapter 16-71What to have ready
Age and character information required for Hawaii exam admission
Transcript mapped to the applicable Hawaii education lane
Official transcripts, accepted evaluation, or registrar certificate for a pending education condition
CPAES application, selected sections, NTS expiration, and current board-confirmed exam-credit deadline
- 1
Choose the completed or pending Hawaii education lane and assemble the direct transcript or evaluation record.
- 2
Use CPA Portal for the Eligibility Evaluation, one Exam Section Application, NTS, and Prometric handoff.
- 3
Prepare with CPAPass after official eligibility is mapped and treat Hawaii licensure as a separate Board process.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: NASBA CPA Examination Services for Hawaii. CPAES receives the Hawaii Eligibility Evaluation, education documents, and later one-section applications through CPA Portal.
- 1
Choose the Hawaii education lane
Confirm an accounting bachelor's degree, another bachelor's degree plus 18 upper-division or graduate accounting or auditing hours, or an accepted foreign accounting degree evaluation.
- 2
Assemble the education record
Arrange direct transcripts from every institution, an approved course-by-course foreign evaluation when needed, or enrollment evidence for the 120-day pending option.
- 3
Submit the Eligibility Evaluation
Create a CPA Portal account as a New Candidate, submit the $96 evaluation, and wait for CPAES to determine eligibility.
- 4
Apply for one section and use the NTS
After eligibility, submit one section application, pay the current $96 application and $268.59 examination fees, and plan within the six-month NTS period.
- 5
Schedule and confirm the exam-credit deadline
Schedule the authorized section through Prometric within the NTS period. Confirm your exam-credit expiration directly with the board and your official candidate record; conflicting clock descriptions were identified in the September review.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The accepted record already satisfies one of the three Hawaii education lanes.
Do: Submit the CPAES Eligibility Evaluation with direct official records, then wait for eligibility before applying for one section.
Then verify: Verify NTS expiration and obtain board confirmation of the separate exam-credit deadline after your first passing section.
Plan Y
If: Education is incomplete but will be completed within 120 days after the first sit, or an evaluation documents a specific gap.
Do: Use the official enrollment evidence for the pending path or close only the documented education gap before applying.
Then verify: Confirm CPAES has the final required transcript or evaluation before relying on continued eligibility.
Keep every owner in its lane
Who decides each part of the Hawaii candidate journey
NASBA CPA Examination Services
Hawaii eligibility evaluation and exam section applications
Not responsible for: CPAES decides the application result but does not issue a Hawaii CPA license.
NASBA and the CPA Portal
Candidate account, NTS, fees, and score notices
Not responsible for: NASBA portal administration does not change the controlling Hawaii exam-credit rule.
Prometric
CPA Exam appointment inventory and scheduling
Not responsible for: The candidate must use a valid NTS to reserve an available appointment.
Hawaii Board of Public Accountancy licensing process
Post-exam license requirements and issuance
Not responsible for: Passing the CPA Exam does not itself issue a Hawaii CPA license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Hawaii CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Hawaii CPA Exam requirements in 2026?
- Hawaii’s NASBA exam instructions distinguish an accounting degree from another degree with 18 qualifying upper-level accounting credits. Match the degree option and specified subjects to the official transcript instructions. Older NASBA licensing and exam-credit language needs reconciliation with current law; do not use it to infer a universal 150-credit exam gate.
- Does Hawaii require 150 hours for CPA licensure in 2026?
- Hawaii’s statute allows an additional 12 months of public-accounting experience in place of 30 additional education credits. That substitution is added to the base two-year experience requirement. Education route: Qualifying degree and additional education required by statute; Base 2-year qualifying experience requirement. Experience substitution: Qualifying degree; substitute for 30 additional credits; Base 2 years plus 12 months of public-accounting experience.
- How should I plan for Hawaii CPA requirements in 2027?
- A 2027 plan should distinguish Hawaii’s additional public-experience substitution from the shorter bachelor’s pathways advertised for other states.
- Are Hawaii exam eligibility and licensing the same?
- They are separate checkpoints. Budget for the base two years plus the additional 12 months of qualifying public-accounting work. A two-year total does not describe this substitution. Ask the board to confirm that the work and documentation meet the statutory substitution before committing to the route.
- What should I confirm before applying in Hawaii?
- The current exam-credit period and alignment of older regulations were not resolved. Check the board and candidate account before calculating expiration dates.
- Does a CPAPass account apply for my Hawaii license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Hawaii requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.