Hawaii CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Annual minimum
20 hours/year
Ethics requirement
4 hrs ethics or professional conduct
Issued by
Hawaii Board of Public Accountancy
Hawaii runs a fixed two-year cycle that always ends December 31 of an odd-numbered year, with 80 hours due over the biennium and a 20-hour floor in each year. The friendly part is the carryover: up to 40 surplus hours can roll into your next period, which rewards staying ahead.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Hawaii license requires, in plain English.
The base requirement: 80 hours over two years
The Hawaii Board of Public Accountancy requires 80 hours of CPE during each two-year reporting period, which runs January 1 to December 31 and ends in odd-numbered years. At least 20 of those hours must be earned in each year of the cycle. Acceptable programs include those from NASBA National Registry sponsors, accredited colleges and universities, recognized accounting associations, and providers approved by the Hawaii Board or another state board.
Ethics and the carryover rule
- 4 hours of ethics or professional conduct are required during each biennial renewal period.
- Those 4 ethics hours count within the 80-hour total, not on top of it.
- Up to 40 hours earned in excess of a period's requirement may be carried forward into the next reporting period.
- Credit limits apply: instruction is capped at 40 hours and published material at 20 hours per period.
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Start tracking — freeWhen is your deadline?
Hawaii CPA licenses renew biennially on December 31 of odd-numbered years, and the CPE reporting period closes on that same date. The full 80 hours, the 20-hour annual minimums, and your ethics hours must all be complete before you renew. Confirm your specific renewal status through the state's professional and vocational licensing system.
How CredTally keeps this on autopilot
- Track the two-year 80-hour total alongside the 20-hour annual minimum so neither clock slips past you.
- A dedicated ethics bucket and a running tally of carryover-eligible surplus hours, shown separately from your base total.
- Store every completion certificate in a private vault, attached to the exact credit it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your December 31 deadline, with remaining hours per requirement.
- Hold licenses in more than one state? Each gets its own card, deadline, and progress on a single dashboard.
Frequently asked questions
How many CPE hours does Hawaii require?
80 hours every two years, with a minimum of 20 hours each year. The period runs January 1 to December 31 and ends in odd-numbered years.
How much ethics CPE does Hawaii require?
4 hours of ethics or professional conduct each biennial renewal period. They count within the 80-hour total, not in addition.
Can I carry over extra hours in Hawaii?
Yes. Up to 40 hours earned beyond a period's requirement may be carried forward into the next reporting period.
When does my reporting period end?
December 31 of an odd-numbered year, which is also when Hawaii CPA licenses renew.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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