Hawaii CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Hawaii. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate degree with accounting concentration from a regionally accredited university.

Accounting Coursework 

24 semester hours in accounting courses with at least 18 semester hours in upper division courses.

Business Coursework

24 semester hours in business related subjects.

Total Credit Hours

120 semester hours



Prior to Sitting for the Uniform CPA Exam

Must have earned a degree and completed at least 18 semester hours in upper division accounting courses.

Application Documents

Application documents found on board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Hawaii. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Ethics Coursework

Not required

Total Credit Hours

150 semester hours



Minimum Work Experience

At least two-years of full-time accounting experience or 1,500 chargeable hours in auditing.


Additional information can be found on the Hawaii Board of Public Accountancy website.


Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.



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