Hawaii CPA Requirements



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 sections below for these requirements.


Education Requirements for CPA Examination

  • Degree: 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
  • Additional Exam Information
    • 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 (opens new window).


Education and Experience Requirements for CPA Licensure

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.

  • Ethics Coursework: Not required
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure

    • 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 (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. 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.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



Version history
Revision #:
12 of 12
Last update:
‎10-16-2019 05:19 PM
Updated by:
Labels (1)