Hawaii CPE Requirements
The Hawaii Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. CPE sponsors who are approved by the National Association of State Boards of Accountancy (NASBA) are automatically approved by the Board. Pacific Northwest Tax Service is an approved NASBA sponsor, therefore our programs are automatically approved by the Hawaii Board of Accountancy.
Final authority for CPE rests with the Hawaii State Board of Public Accountancy. It is the responsibility of each CPA to verify whether CPE programs and sponsors meet Hawaii Board requirements. A summary of CPE requirements and a link to the Hawaii State Board of Accountancy website is provided below.
Sponsorship Requirements
Basic Concept: The overriding consideration in determining whether or not a specific program qualifies as acceptable continuing education is whether the program is a formal program of learning which will contribute directly to the professional competence of a licensee in public practice. Each licensee shall determine the course of study to be pursued by the licensee within the guidelines established by this chapter. [Eff 1/1/74; am and ren §16-71-31, 6/25/81; am and comp 6/8/84; comp 10/23/87; comp 2/22/94; comp 6/3/95; comp 1/22/01] (Auth: HRS §466-4) (Imp: HRS §466-7)
Renewal: Biennial December 31 every odd numbered year.
CPE Requirements: §16-71-33 An applicant shall file, together with the application for a permit to practice, a certification as to the completion of at least eighty hours in continuing education programs. The eighty hours shall have been earned by the applicant within a twenty-four month period, and within twenty-four months of the date of the application for a permit to practice.
Self Study: Requirements for individual self-study programs. Each individual self-study program shall:
(1) Be conducted by a qualified board approved sponsor;
(2) Through its sponsor, issue a certificate of completion, specifying subject matter and recommended continuing education credit hours; and
(3) Through its sponsor, maintain written records of each student and of the program outline for a period of two years immediately following the conclusion of the program. [Eff 1/1/74; am and ren §16-71-38, 6/25/81; am and comp 6/8/84; am and comp 10/23/87; am and comp 2/22/94; comp 6/3/95; comp 1/22/01] (Auth: HRS §466-4) (Imp: HRS §466-7).
Subject to compliance with the requirements of sections 16-71-37 and 16-71-38, program sponsors who automatically qualify shall include: sponsors approved by another state board or by the National Association of State Boards of Accountancy's National Registry (NASBA). Pacific Northwest Tax School is approved by NASBA and therefore automatically qualifies as a sponosor of self-study CPE programs for Hawaii CPAs.
