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.

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