Hawaii Accounting Requirements

All first-time candidates must have:

  • Baccalaureate degree in accounting conferred by a college of university acceptable to the Board; or

  • Baccalaureate degree with a major in a subject other than in accounting, plus eighteen (18) semester hours of upper division or graduate level accounting or auditing subjects, conferred by a college or university acceptable to the Board; or

  • Baccalaureate degree or its equivalent in accounting, conferred by a college or university outside of the U.S., and submission of a letter of acceptance from an accredited U.S. college or university to its advanced degree program, or an educational equivalency report prepared by an evaluator approved by the Board.


If necessary, a statement from a college official indicating that the applicant will graduate within one hundred twenty (120) days from the date printed on the Notice to Schedule (NTS).

After passing the examination, a candidate must meet the 150 semester hour educational requirement to obtain a CPA License in the State of Hawaii.

Educational requirements must be met within 120 days from the date printed on the Notice to Schedule (NTS).

Candidates with foreign educational credentials must use one of the following services to evaluate their credentials.

Academic Credentials Evaluation Institute, Inc. (www.acei1.com)
Educational Credential Evaluators, Inc. (www.ece.org)
Foreign Academic Credential Services, Inc. (www.facsusa.com)
Foreign Educational Document Service, Inc.
Global Services Associates, Inc. (global@iccas.com)
Global Education Group, Inc (globaledu.com)
International Education Research Foundations (www.ierf.org)
Josef Silny & Associates, Inc. (www.jsilny.com)
World Education Services, Inc. (www.wes.org)

For more information, click here to visit the Hawaii State Board of Accountancy.

Click Here to Download a List of Post University Courses That Can Be Used to Meet Hawaii's Course Requirements

Complete the "Request Information" form found on this page to receive more detailed information about the program.

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