Please note: The CPE Information provided in this section relates to CPAs only.
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Hawaii |
| Renewal Date: |
12/31 of odd years |
| Reporting Period: |
1/1 to 12/31 biennially, ending in odd-numbered years. |
| Required Hours: |
80 hours with up to 40 carried over to the next period. |
| Ethics Required: |
None. |
| Subject Breakdown: |
None. |
| Credit Limits: |
The maximum credit for instructors is 40 hours/50%. Credit is only given for presentation time-no credit is given for preparation time. Credit for teaching the same course is awarded only once during each 3-year period. For instructed credit earned teaching a college/university course, there are no semester or quarter hour multipliers.
The maximum credit for Published Articles/books is 20 hours/25%.
Practice review - 20 credits maximum. Only 50 percent of every hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program is accepted.
Credit in excess of limitations cannot be carried forward. |
| Other State Policies: |
All sponsors must be members of NASBA's Registry or a Board approved program, or fall into one of the following categories for automatic approval: 1(All non-profit nationally recognized accounting and auditing associations, such as the AICPA, the National Society of Public Accountants, the American Society of Women Accountants, the National Association of Accountants, NASBA, and their respective state societies, state boards, chapters, or branches 2) Universities and colleges, 3) Sponsors approved by another state board. |
| Contact Info: |
Hawaii Board of Public Accountancy
Department of Commerce and Consumer Affairs
PO Box 3469
Honolulu, Hawaii 96801-3469
USA
Phone: 808-586-2696
Fax: 808-586-2689
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| Web address: |
http://www.hawaii.gov/dcca/areas/pvl/boards/accountancy/ |
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