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License Renewal: December 31st of odd years

Reporting Period: January 1st to December 31st every two years, ending on odd years

CPE Documentation: Visit DCCA Hawaii to apply for a license and more.

Credit Limitations:

  • Instruction: 40 hours max allowed. Credit for teaching the same course is awarded only once in a three year period.
  • Published Material: 20 hours maximum for published works.
  • Practice Review: 20 hours maximum credit allowed for time spent as a reviewer at a formally sponsored inter-office or inter-firm.

Credit Calculations:

  • Instruction: Credit is given for presentation only.
  • Practice Review: Credit is calculated at a rate of 50% per hour spent as a reviewer.
  • University/College:
    • One semester hour equates to 15 CPE hours
    • One quarter hour equates to 10 CPE hours
    • For Non Credit Courses – each classroom hour equals one qualifying hour.

Hour Requirements: 80 hours

  • Course providers must be:
    • A non-profit nationally recognized auditing and accounting institution
    • An accredited college or university
    • Approved by the Hawaii Board of Accountancy or another state board of accountancy
    • Approved by NASBA’s National Registry of CPE sponsors.

Carryover Policy: Up to 40 hours earned in excess of the reporting period requirements may be carried over to assist in completion for the next period.