Temporary Permit to Practice.

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 his/her out-of-state practice, may apply for an Individual Temporary Permit to Practice (TPTP).

General Requirements for TPTP

• Applicant must be at least eighteen (18) years of age.
• Applicant must possess a history of competence, trustworthiness, and fair dealing.
• Applicant must hold a valid certified public accountant or public accountant license in another state or hold a valid comparable license from a foreign country.
• Applicant's work in Hawaii must be incidental to the Applicant's practice in such other state or country and the Applicant must desire to practice public accounting in Hawaii on a temporary basis.
• The applicant must apply for the TPTP at least sixty (60) days in advance .
• Applicant must complete the appropriate application and submit applicable fees.

Please Note: TPTPs are only valid for ninety (90) days. A new application must be filed for each ninety-day (90-day) period.

Out-of-state CPAs coming in to Hawaii for a temporary engagement must also obtain a Firm Permit to Practice (FPTP), as provided in Haw. Admin. Rules § 16-71-24, because the firm of which the CPA is a part will be engaging in the practice of public accounting in Hawaii. Furthermore, one (1) of the requirements for a FPTP is that the out-of-state firm has at least one (1) Hawaii-licensed CPA/PA with a Hawaii permit to practice (not a Hawaii TPTP).

• • In the situation with an out-of-state CPA who must obtain a TPTP, the firm that must obtain a FPTP may base that FPTP on another principal who is already licensed and permitted in the State of Hawaii.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.

• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.

• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

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