CPA / Accounting License from North Carolina 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 North Carolina 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 North Carolina 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 North Carolina 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 North Carolina 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, North Carolina → Hawaii
| North Carolina (current) | Hawaii (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) | $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 | ~2 weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) | The board does not publish a processing time; an application is deemed abandoned if not completed within one year (HRS 436B-9). |
| Licensing authority | North Carolina State Board of Certified Public Accountant Examiners | 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 North Carolina CPA license?
A CPA license transfers from North Carolina 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 North Carolina 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 North Carolina 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 North Carolina, practice privilege usually covers you with no Hawaii license, notice, or fee.
What does the North Carolina-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 North Carolina CPA license after licensing in Hawaii?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina 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)
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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