Initial Certificate/Permit to Practice. Applicants may apply for a certificate and/or a permit to practice. A certificate indicates that the licensee has met the minimum education and experience requirements. To practice public accounting in Hawaii as a CPA, the licensee must obtain a certificate and a permit to practice. Applicants who have passed the Uniform CPA Examination for the state of Hawaii or another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an initial certificate in Hawaii. Applicants who hold a current certificate and have completed the required CPE hours may apply for a permit to practice.

PLEASE NOTE: An individual CPA practitioner who performs or conducts a peer review of a Hawaii CPA firm is required to hold a Hawaii CPA license and individual permit to practice while the peer review is being performed or conducted.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Initial Certificate/Permit to Practice. An applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and planning to practice in Hawaii must apply for a Permit to Practice. Hawaii does not offer a Reciprocal Application. Applicants must apply for the Hawaii Certificate and Permit using the same applications and in the same manner as an initial applicant.

MILITARY BENEFIT: Pursuant to the provisions of Act 185 (SLH 2013) Hawaii offers streamline processing for Military Spouse applicants who meet specific requirements.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

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 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.

Firm Registration. All firms actively engaged in the practice of public accountancy in the State of Hawaii shall obtain a firm permit to practice.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Hawaii who no longer wishes to hold said license/permit to practice may notify the Hawaii Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.