Hawaii offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial License/Permit to Practice. Applicants may apply for a License and/or a Permit to Practice. A License indicates that the licensee has met the minimum education and experience requirements. Applicants who have passed the Uniform CPA Examination for the state of Hawaii or another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Hawaii. Applicants who hold a current License and have completed the required CPE hours may apply for a Permit to Practice.

Two (2)-Tiered State Process

Hawaii is a two (2)-tiered state, requiring individuals wishing to practice public accounting in Hawaii to obtain first a License, then complete a continuing professional education (CPE) requirement in order to apply for a Permit to Practice.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Initial License/Permit to Practice. An applicant having a valid unrevoked License to practice as a CPA from any jurisdiction and planning to practice in Hawaii must apply for a Permit to Practice. Hawaii does not offer a Reciprocal Application; applicants must apply for the Hawaii License and Permit to Practice using the same applications and in the same manner as an initial applicant.

Military Benefits/Licensing Services: Pursuant to the provisions of Act 018 (SLH 2021), Hawaii offers streamline processing for Military Spouse applicants who meet specific requirements.

Two (2)-Tiered State Process

Hawaii is a two (2)-tiered state, requiring individuals wishing to practice public accounting in Hawaii to obtain first a License, then complete a continuing professional education (CPE) requirement in order to apply for a Permit to Practice.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

General Requirement (See Haw. Rev. Stat. § 466-7(c))

A CPA who is not a resident of Hawaii, is not permanently licensed by the State of Hawaii, and is coming into the state for an engagement that is incidental to their out-of-state practice, may apply for an Individual Temporary Permit to Practice (TPTP).

Individual Temporary Permit (TPTP) Requirement (See Haw. Rev. Stat. § 466-7(c) and Haw. Admin. R. § 16-71-27)

• The Hawaii Board of Public Accountancy may grant a temporary permit to actively engage in the practice of public accountancy to any applicant who:
  • Has attained eighteen (18) years of age;
  • Possesses a history of competence, trustworthiness, and fair dealing; 
  • Holds a valid CPA or public accountant license issued under the laws of another state, or who holds a valid comparable certificate, registration, or license or degree from a foreign country determined by the Hawaii Board of Public Accountancy to be a recognized qualification for the practice of public accountancy in such other country; and
  • Incidental to the person's practice in such other state or country, desires to practice public accountancy in Hawaii on a temporary basis.
    
• The TPTP is effective for a period not exceeding three (3) months, and shall specify the nature and extent of the practice permitted. 
• Applicants must apply for the TPTP at least sixty (60) days in advance, and complete the appropriate application and submit applicable fees.

Notes: 

• • TPTPs are only valid for ninety (90) days. A new application must be filed for each ninety (90)-day period.
  • Applicants with credentials earned outside the U.S. must have their credentials evaluated by NASBA International Evaluation Services (NIES) in order to apply for a TPTP.

Firm Permit Requirement (See Haw. Admin. R. § 16-71-24)

Out-of-state CPAs coming in to Hawaii for a temporary engagement must also obtain a Firm Permit to Practice (FPTP) because the firm that the CPA is part of will be engaging in the practice of public accounting in Hawaii. Furthermore, the out-of-state firm must have at least one (1) Hawaii-licensed CPA/PA with a Hawaii permit to practice (not a Hawaii TPTP).

• In the situation of an out-of-state CPA who must obtain a TPTP, the firm that must obtain a FPTP may base that FPTP on another principal (i.e., sole proprietor, partners in a partnership, shareholders of a professional accounting corporation, or members of a limited liability company) who is already licensed and permitted in Hawaii.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Registration. All firms actively engaged in the practice of public accountancy in the State of Hawaii shall obtain a firm permit to practice.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Hawaii who no longer wishes to hold said license/permit to practice may notify the Hawaii Board of Public Accountancy.

Click Relinquish a License in the menu bar at the top of this page for additional information.