All jurisdictions / HI
Hawaii: CPA ethics CPE requirement
Hawaii Board of Public Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 2 year(s) |
|---|---|
| Cycle notes | HAR 16-71-34: 4 of the 80 biennial hours in ethics or professional conduct. |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Providers must be a nationally recognized non-profit accounting association, an accredited college, approved by the Hawaii or another state board, or approved by NASBA's National Registry (NASBA summary rev. 6/1/2022). Hawaii is not in NASBA's ALD count. |
| Sources | |
| Verified | 2026-09-09 (partial) |
Courses for Hawaii
No course is available for this jurisdiction yet.