Transfer Your CPA / Accounting License to Hawaii: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) ↗
Reciprocity into Hawaii is conditional. Rather than license any good-standing CPA on sight, the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) weighs your license and experience against its own route (commonly a years-in-practice test). The Uniform CPA Examination is not retaken — Hawaii waives the entire exam for anyone who holds a valid CPA certificate/license issued under the laws of another state (verified via Form CPA-05; national lookup at CPAverify.org). There is no separate state ethics exam at licensure, but all licensees must complete 4 hours of ethics/professional-conduct CPE each biennium.. Fee: $139–$215 ($139 if the license issues in an odd-numbered year (Application $25 + License $64 + Compliance Resolution Fund $50); $215 in an even-numbered year (adds half-renewal $26 and higher CRF $100). A separate Permit to Practice fee of $63 (staff) to $155 (sole practitioner/partner) is required to practice.).
Moving to Hawaii from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Licensure by endorsement
Hawaii is one of the boards that does not simply hand a substantially-equivalent CPA its license. The Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) evaluates you individually — frequently through an experience test counted in years of recent practice — so read its route below before assuming the automatic path applies. What you keep either way: your CPA Exam passage transfers, and your existing license is the basis of the review, not a fresh start.
Hawaii has NO dedicated reciprocity/endorsement license; an out-of-state CPA applies on the same Application for License-CPA (Form CPA-04) as any applicant. Critically, the Uniform CPA Examination is WAIVED for holders of a valid out-of-state CPA license (many aggregators wrongly claim Hawaii forces a full re-examination). full_reciprocity is false because the applicant must still document Hawaii's education (150 hours) and experience (two years / 1,500 audit hours) — the license is NOT granted merely on the basis of holding another state's license. The only shortcut is the education waiver (HRS 466-5(c)(2)) for CPAs who have held a comparable out-of-state license 10+ years and practiced 5+ years, and that waives education only, not experience. A current Permit to Practice is required in addition to the license to perform public accountancy. Separate from licensure, an out-of-state CPA may work temporarily under an Individual Temporary Permit to Practice (mobility). HRS 466 was amended April 10, 2025 to add a 120-hour + additional-12-months-experience education pathway.
Hawaii requirements at a glance
| Exam | The Uniform CPA Examination is not retaken — Hawaii waives the entire exam for anyone who holds a valid CPA certificate/license issued under the laws of another state (verified via Form CPA-05; national lookup at CPAverify.org). There is no separate state ethics exam at licensure, but all licensees must complete 4 hours of ethics/professional-conduct CPE each biennium. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
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| Fees | $139–$215 ($139 if the license issues in an odd-numbered year (Application $25 + License $64 + Compliance Resolution Fund $50); $215 in an even-numbered year (adds half-renewal $26 and higher CRF $100). A separate Permit to Practice fee of $63 (staff) to $155 (sole practitioner/partner) is required to practice.) |
| Processing time | The board does not publish a processing time; an application is deemed abandoned if not completed within one year (HRS 436B-9). |
Step by step
- Confirm Hawaii's current requirements on the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) website — rules change.
- Submit the endorsement application to the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a valid out-of-state CPA license (this waives the Uniform CPA Examination).
- Apply on the standard Application for License-CPA (Form CPA-04) — Hawaii has no distinct reciprocity application.
- Document 150 semester hours of education OR qualify for the education waiver (comparable license held 10+ years AND active practice 5+ years).
- Certify qualifying experience on Form CPA-14 (two years, or 1,500 audit hours) supervised by a permit holder.
- Submit three Certificate of Competence (LB-03) forms.
- Obtain a separate Permit to Practice to perform public accountancy.
- Pay the fees ($139–$215 ($139 if the license issues in an odd-numbered year (Application $25 + License $64 + Compliance Resolution Fund $50); $215 in an even-numbered year (adds half-renewal $26 and higher CRF $100). A separate Permit to Practice fee of $63 (staff) to $155 (sole practitioner/partner) is required to practice.)) and allow The board does not publish a processing time; an application is deemed abandoned if not completed within one year (HRS 436B-9)..
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Hawaii:
Frequently asked questions
Does my CPA license transfer to Hawaii?
Reciprocity into Hawaii is conditional. Rather than license any good-standing CPA on sight, the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) weighs your license and experience against its own route (commonly a years-in-practice test). The Uniform CPA Examination is not retaken — Hawaii waives the entire exam for anyone who holds a valid CPA certificate/license issued under the laws of another state (verified via Form CPA-05; national lookup at CPAverify.org). There is no separate state ethics exam at licensure, but all licensees must complete 4 hours of ethics/professional-conduct CPE each biennium.. Fee: $139–$215 ($139 if the license issues in an odd-numbered year (Application $25 + License $64 + Compliance Resolution Fund $50); $215 in an even-numbered year (adds half-renewal $26 and higher CRF $100). A separate Permit to Practice fee of $63 (staff) to $155 (sole practitioner/partner) is required to practice.).
Do I have to retake the CPA Exam to get licensed in Hawaii?
No. The Uniform CPA Examination is not retaken — Hawaii waives the entire exam for anyone who holds a valid CPA certificate/license issued under the laws of another state (verified via Form CPA-05; national lookup at CPAverify.org). There is no separate state ethics exam at licensure, but all licensees must complete 4 hours of ethics/professional-conduct CPE each biennium..
Do I even need a Hawaii CPA license, or does mobility cover me?
If Hawaii is not your principal place of business, practice privilege (mobility) usually lets you serve Hawaii clients with no Hawaii license, notice, or fee. You apply to the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) for a reciprocal license when Hawaii becomes where you are principally based.
What does a Hawaii reciprocal CPA license cost?
$139–$215 ($139 if the license issues in an odd-numbered year (Application $25 + License $64 + Compliance Resolution Fund $50); $215 in an even-numbered year (adds half-renewal $26 and higher CRF $100). A separate Permit to Practice fee of $63 (staff) to $155 (sole practitioner/partner) is required to practice.) ($139 if the license issues in an odd-numbered year (Application $25 + License $64 + Compliance Resolution Fund $50); $215 in an even-numbered year (adds half-renewal $26 and higher CRF $100). A separate Permit to Practice fee of $63 (staff) to $155 (sole practitioner/partner) is required to practice.).
How long does the Hawaii reciprocity process take?
The board does not publish a processing time; an application is deemed abandoned if not completed within one year (HRS 436B-9). — The board does not publish a processing time; an application is deemed abandoned if not completed within one year (HRS 436B-9)..
How does Hawaii's education requirement affect a reciprocal CPA license?
Hawaii's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Hawaii Board of Public Accountancy — CPA Requirements: Examination, License and Permit to Practice (CPA-01): exam waived for out-of-state license holders; 150 hours; 10-year/5-year education waiver; fees $139/$215; permit-to-practice $63/$155 ↗ (accessed 2026-07-21)
- Hawaii Board of Public Accountancy — Instructions for Filing CPA License / Form CPA-04 (exam waived, education waiver, experience, fees) ↗ (accessed 2026-07-21)
- Hawaii Board of Public Accountancy — Application Forms and Publications ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]