How much continuing professional education a Hawaii CPA actually needs — sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
Hawaii CPAs/permit holders must complete at least 80 hours of CPE within the 24-month period preceding a biennial permit renewal (renewal due Dec 31 of odd-numbered years), with a minimum of 20 hours earned within each calendar year, and at least 4 of the 80 hours must be in ethics or professional conduct (these 4 hours also simultaneously satisfy the separate license-renewal ethics attestation under §16-71-2). Confirmed by reading the complete official Hawaii Administrative Rules Chapter 71 text (§§16-71-2 and 16-71-33) as hosted on the state's own cca.hawaii.gov site. Maximum carryover of excess hours to the next biennium is 40 hours; new CPAs get 80 hours of automatic CPE credit for passing the AICPA exam (or 40 hours if claimed in year 3).
What does it cost to reinstate a lapsed Hawaii license? →