CPA License Renewal in Hawaii (2026)

CPA license renewal in Hawaii is handled by the Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division), which requires Certified Public Accountant (CPA)s to renew every 24 months. Below are the renewal deadline rule, continuing-education (CE) hours, fees, and a direct link to the official renewal page — last verified 2026-06-01. This is an unofficial guide; always confirm the details with the board before you file.

Hawaii CPA renewal at a glance

Renewal cycle24 months
Deadline ruleBiennial renewal on a fixed date: both the CPA license and the permit to practice expire and must be renewed on or before December 31 of every odd-numbered year (e.g., the 1/1/2026–12/31/2027 biennium). The deadline is the same for all licensees, not staggered by birth month or last name.
CE hours required80 hours
Renewal fee$152.00
Online renewalYes
CE tracking systemLicensee self-tracks CPE; attestation at renewal via MyPVL portal with audit on selection (no CE Broker)
Governing bodyHawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division)

Go to the official Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division) renewal page →

Last verified 2026-06-01 from the Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division). automated research workflow (official hawaii Board of Accountancy), confidence high.

Continuing-education requirements for CPAs in Hawaii

For an individual CPA holding a permit to practice (PTP), 80 CPE hours must be earned within the 24-month period at the time of renewal, including at least 4 hours in ethics or professional conduct. A minimum of 20 hours must be earned in each calendar year of the biennium. Up to 40 hours may be carried forward to the next renewal period (extra ethics hours count as regular CPE and cannot be carried over to satisfy the next ethics requirement). A CPA without a permit to practice renews the license biennially and only needs to attest to 4 hours of ethics/professional conduct. No state-specific ethics exam is required; authority is HAR §16-71-33 and §16-71-2.

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How to renew your CPA license in Hawaii

  1. Confirm your renewal deadline and current status on the Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division) portal.
  2. Complete the required 80 CE hours and confirm they appear in Licensee self-tracks CPE; attestation at renewal via MyPVL portal with audit on selection (no CE Broker).
  3. Submit the renewal application and pay the current fee online.
  4. Keep proof of CE and your renewal confirmation for your records.
Good to know: Hawaii has two tiers: (1) the CPA license itself, renewed biennially with only a 4-hour ethics attestation, and (2) the permit to practice (PTP), which authorizes actually practicing public accountancy and carries the full 80-hour/24-month CPE requirement with the 20-hour annual minimum and 40-hour carryforward cap. An actively practicing individual CPA holds the PTP, so 80 hours per biennium applies. The $152 renewal fee and $204 late/restoration fee are the published fees on the board renewal page; confirm whether the PTP fee is bundled or separate at time of renewal. Renewal acceptance for the 2026-2027 biennium opened November 3, 2025. Licenses not renewed by the expiration date are unlicensed and may not practice.

CPA license renewal in Hawaii: frequently asked questions

How often do I renew my CPA license in Hawaii?

Hawaii CPA licenses renew every 24 months. Biennial renewal on a fixed date: both the CPA license and the permit to practice expire and must be renewed on or before December 31 of every odd-numbered year (e.g., the 1/1/2026–12/31/2027 biennium). The deadline is the same for all licensees, not staggered by birth month or last name.

How many CE hours are required to renew an CPA license in Hawaii?

Approximately 80 continuing-education hours per cycle. For an individual CPA holding a permit to practice (PTP), 80 CPE hours must be earned within the 24-month period at the time of renewal, including at least 4 hours in ethics or professional conduct. A minimum of 20 hours must be earned in each calendar year of the biennium. Up to 40 hours may be carried forward to the next renewal period (extra ethics hours count as regular CPE and cannot be carried over to satisfy the next ethics requirement). A CPA without a permit to practice renews the license biennially and only needs to attest to 4 hours of ethics/professional conduct. No state-specific ethics exam is required; authority is HAR §16-71-33 and §16-71-2. Confirm the current requirement with the Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division).

Can I renew my Hawaii CPA license online?

Yes — Hawaii offers online renewal through the Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division). Use the official link on this page.

What happens if I let my Hawaii CPA license expire?

Practicing on an expired license is generally prohibited and can carry penalties. A late fee of about $204 may apply. Contact the Hawaii Board of Public Accountancy (Department of Commerce and Consumer Affairs, Professional and Vocational Licensing Division) promptly if your license has lapsed.

Renew the same license in another state

Other license renewals in Hawaii