CPA / Accounting License from New Hampshire to Hawaii: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) ↗
A CPA license transfers from New Hampshire to Hawaii by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division), verify your New Hampshire license, and meet Hawaii's endorsement requirements. 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..
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Verdict
Licensure by endorsement
Hawaii does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from New Hampshire means an individual review by the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from New Hampshire speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are Hawaii's own.
What changes, New Hampshire → Hawaii
| New Hampshire (current) | Hawaii (destination) | |
|---|---|---|
| Training hours | 120 | 150 |
| Application fee | $75 (OPLC fee schedule Plc 1002.01 sets the CPA initial/reciprocity application-and-licensing fee at $75; NASBA charges a separate application-processing 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.) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | The board does not publish a processing time; an application is deemed abandoned if not completed within one year (HRS 436B-9). |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) |
The destination column is what you must satisfy — Hawaii sets the rules for this move.
Step by step
- Confirm Hawaii's current requirements on the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) website (linked below) — rules change.
- Submit the endorsement application to the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) (application linked below).
- 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
Related guides
Frequently asked questions
Does Hawaii accept a New Hampshire CPA license?
A CPA license transfers from New Hampshire to Hawaii by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division), verify your New Hampshire license, and meet Hawaii's endorsement requirements. 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 retake the CPA Exam moving from New Hampshire to Hawaii?
No — the Uniform CPA Exam transfers with your license. 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 need a Hawaii license, or does mobility cover the move?
If Hawaii becomes your principal place of business, you apply to the Hawaii Board of Public Accountancy (DCCA, Professional & Vocational Licensing Division) for a reciprocal license. If you are only serving Hawaii clients from New Hampshire, practice privilege usually covers you with no Hawaii license, notice, or fee.
What does the New Hampshire-to-Hawaii move 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.).
Can I keep my New Hampshire CPA license after licensing in Hawaii?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New Hampshire license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
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)
- NH Admin Code Ac 301.05 — Application for Certification as CPA Through Reciprocity Form ↗ (accessed 2026-07-21)
- NH Admin Code Ac 304.03 — Domestic Reciprocity CPA Certificate Applicant Education (120 hours) ↗ (accessed 2026-07-21)
- NH Admin Code Ac 301.02 — CPA Certification Process Overview (reciprocity; 4-of-10-years experience track) ↗ (accessed 2026-07-21)
- NH Admin Code Plc 1002.01 — OPLC fee schedule (CPA $75 initial application/licensing) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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