Hawaii CPA CPE Requirements 2026: 80 Hours Every Two Years

Hawaii CPAs who hold a Permit to Practice must complete 80 hours of CPE in each two-year period, with at least 20 hours in every calendar year and four hours of ethics. The biennium runs from January 1 of an even-numbered year to December 31 of the next odd-numbered year, so the current one ends on December 31, 2027. This guide explains the rules in Hawaii Administrative Rules chapter 16-71, the Board's CPE sheets, the carryover limit and the approved-sponsor system. For a comparison across states see our CPA CPE requirements guide.

Hawaii CPE requirements at a glance

Who the 80 hours applies to

The 80-hour requirement applies to the holder of a Permit to Practice, meaning anyone in public accounting practice. The Board's January 2026 CPE sheet lists no total-hours requirement for other licensees, only the four-hour ethics attestation at renewal. If you are unsure which category you are in, ask the Board before you plan your hours.

The two-year cycle

The biennium is a fixed period. The Board's example is January 1, 2026 to December 31, 2027, and the deadline falls on December 31 of each odd-numbered year with no grace period. The last deadline was December 31, 2025. Within the cycle you need at least 20 hours in each calendar year, so a plan of 40 hours a year with at least 20 secured early in each year is safest.

Ethics

At least four hours in ethics or professional conduct are required per biennium, counted within the 80, and they are required for license renewal. The Board's sheet says extra ethics hours count as regular CPE and cannot be carried over to meet the next ethics requirement. We saw no state-specific hour requirement. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

How credit is counted

One CPE hour is at least 50 minutes. Teaching college classes and lecturing at group programs each earn one hour per hour, capped at 40 per biennium, and the same course is credited once in three years. Authoring is self-declared and capped at 20 hours, and quality-review service earns 50 percent of hours up to 20. College courses count 15 hours per semester hour and 10 per quarter hour. A one-day program of at least six hours earns eight hours. Passing the AICPA exam earns 80 hours for the two years after notification, once. There is no credit for study outside the classroom or for repeating a program in the same year.

Carryover and shortfalls

Up to 40 excess hours may carry to the next biennium, and you keep the records. A shortfall at December 31 of an odd year must be made up before the Board approves the permit. Because there is no grace period, build a buffer in the final quarter.

New permit holders and reinstatement

For a first permit period, the requirement is prorated at 10 hours per three-month period, from 80 in the first quarter down to a minimum of 10 in the last quarter. First-time permit applicants need 80 hours by the application date. The Board's sheet says lapsed permits need 80 hours before applying again. The rule extracts we read contain no restoration CPE provision, so confirm with the Board.

Sponsors and records

Nonprofit national accounting associations and their state chapters, accredited universities and colleges, and sponsors approved by another state board or the NASBA National Registry qualify automatically. Other sponsors apply to the Board before the program, and approval expires on December 31 of each odd-numbered year. The Board publishes a list of approved sponsors, and the Board's sheet says all CPE hours must have the Board's approval, which we could not fully reconcile with the automatic-qualification rule. Our explainer on what NASBA does covers the registry. You attest to your hours at renewal and provide documents if you are audited.

Exemptions

The Board can issue a permit despite incomplete CPE for health certified by a medical doctor, extended active military duty or other good cause. The CPE subchapter does not apply to temporary permit applicants. We did not find a retired or inactive exemption.

What we could not confirm

The Board's rules page now links an official HAR 16-71 file with a last-amended date of November 27, 2021, and the 20-hour annual minimum and 40-hour carryover are confirmed there and on the Board's CPE sheet. The 20-hour annual minimum and the 40-hour carryover come from that version and the Board's sheets. We found no licensee record-retention period for CPE, and the sponsor record rule is two years.

Frequently asked questions

How many CPE hours do Hawaii permit holders need?

80 hours every two years, with at least 20 each calendar year.

When is the next deadline?

December 31, 2027.

How many ethics hours are required?

At least four per biennium, within the 80.

How many hours can I carry over?

Up to 40 excess hours.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Hawaii Board of Public Accountancy CPE resources (cca.hawaii.gov) and Hawaii Administrative Rules chapter 16-71, with the Board's January 2026 CPE sheet, checked October 2026.