4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Hawaii.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics every biennial license renewal.
Four hours in ethics or professional conduct during each biennial renewal period, within the 80-hour total.
No. Hawaii does not specify subject areas beyond ethics, and all 80 hours may be completed by self-study. Nano learning is also accepted.
Licences and permits expire on 31 December of each odd-numbered year, and the 80 hours must have been earned within the 24 months before renewal. A minimum of 20 hours must be earned in each calendar year.
No. Extra ethics courses count as regular CPE but cannot be carried over to satisfy the next biennium's ethics requirement. Up to 40 general hours may be carried forward, and you are responsible for tracking them.
Yes. A CPA without a Permit to Practice must still attest to completing at least four hours of CPE in ethics or professional conduct, and those hours may simultaneously satisfy the licence renewal requirement.
Hawaii Board of Public Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.