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Accountancy FAQs
EXAMINATION QUESTIONS
Q: What examination do I need to pass to obtain a Hawaii
CPA license?
A: The licensing examination is the Uniform CPA Examination of the
American Institute of Certified Public Accountants (“AICPA”).
Passing this examination will fulfill the education requirement for
a Hawaii CPA license; however, there are education and
experience requirements as well. These are discussed below.
More information on the examination can also be found on the
AICPA’s website at www.aicpa.org/becomeacpa/cpaexam.html.
Q: How do I apply for the Uniform CPA Examination as a
Hawaii candidate and what are the requirements to take
it?
A: All inquiries regarding the CPA exam should be directed to CPA
Examination Services of the National Association of State Boards
of Accountancy (“NASBA”). Call 1-800-CPA EXAM (1-800-272-
3926) or 1-615-880-4200 to obtain an application and review
the requirements to take the exam. The email address is
cpaexam@nasba.org. More information is available from NASBA’s
website at www.nasba.org/exam .
Generally, the requirements to sit for the examination are a
baccalaureate degree from a regionally or nationally accredited
four-year institution of higher learning (university or college) and
eighteen (18) semester hours of upper division accounting or
auditing coursework. These requirements are also available for
review on the Board’s application and information forms which
are available for downloading from this website.
Q: Is Hawaii residency required to take the examination as a
Hawaii candidate?
A: No. There are no residency requirements in order to take the
Uniform CPA exam as a Hawaii candidate.
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Q: Where and when is the Uniform CPA Examination
administered?
A: Prometric is the national testing administrator for the
examination. The testing site is at 1132 Bishop Street in
downtown Honolulu.
The examination is given throughout the year. The first quarter
testing period is January and February, with March being a non-
test month. The second quarter testing period is April and May,
with June being a non-test month. The third quarter testing
period is July and August, with September being a non-test
month. The last quarter testing period is October and
November, with December being a non-test month.
Q: Where can I obtain general information about the Uniform
CPA Examination?
A: General information about the exam is now accessible at
www.cpa-exam.org; or you may wish to visit the American Institute
of Certified Public Accountants’ website at www.aicpa.org.
Q: Do I have to pass all four parts of the exam at the same
time?
A: No. A candidate may gain “conditioned credit” for passing one
or more sections with a passing grade of 75. The conditional
credit is valid for a “rolling” 18-month period, within which the
remaining sections of the examination must be passed in order
for the passing score of the conditional credit to remain valid.
Q: I expect to graduate within 120 days of the date of the
exam. I will then have met the educational requirement.
Can I sit for the exam?
A: Yes, you will be admitted to the exam on the expectation that
you will complete the educational requirements within 120 days
after the exam. You must indicate your intention on your exam
application. Your grades will not be released, nor will any
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conditional credits be given unless you do meet the
requirements within the 120 days and the Board receives
evidence of this.
Q: Since I first took the exam prior to December 31, 2000,
what happens if I did not condition by December 31, 2000
or did not pass the remaining subjects under my
“conditioned status”?
A: You will then be required to apply as an initial candidate and
must meet the 150 semester credit hour education requirement.
Q: I received my education in a foreign country. What
requirements must I meet to sit for the CPA exam?
A: An individual with international education credentials must have
these credentials (degree and/or credits) evaluated to
substantiate that the degree is equivalent to a four-year
baccalaureate degree from an accredited U.S. college or
university, and must satisfy the 150 semester credit hour
education requirement required of all candidates.
Contact NASBA’s International Evaluation Services (“NIES”)
which is the only Board-approved evaluator. NIES is designed
specifically for CPA Exam and licensure candidates, and provides
academic evaluations to the Hawaii Board for consideration.
NIES can be contacted:
By phone 1.855.468.5382 (toll free);
1.615.277.9077
By fax 1.615.324.1268
By email nies@nasba.org
By mail NASBA-International Evaluation Services
th
150 4 Avenue, N., Suite 850
Nashville, TN 37219
Q: What can I do if I disagree with the evaluation from
NIES?
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A: The Board relies on the expertise of the evaluators at NIES for
comprehensive and expert evaluation of international
coursework and for stringent authentication of education.
Should you disagree with the results of an evaluation, you will
need to contact the evaluation service directly to file your
complaint for NIES’ consideration. The Board will not intervene
in any disagreements, and if a disagreement exists, will rely on
the final evaluation from the NIES.
Q: I passed the Uniform CPA Examination. Can I call myself
a CPA?
A: No. A successful exam candidate has no status as a CPA.
Q: How do I transfer my exam grades to another state?
A: You need to submit a written request for transfer/verification of
exam grades to the Board, along with a $15 verification fee.
Your check or money order should be made payable to
Commerce and Consumer Affairs, and must be U.S. funds only,
drawn on a U.S. bank or financial institution. Please provide the
address where the verification/transfer of grades should be
mailed.
LICENSING QUESTIONS
Q: When and how do I apply for a Hawaii CPA license?
A: After passing the Uniform CPA Examination and meeting the
educational and experience requirements, you may submit an
application to the Board office. License application forms and
instructions are available on the Board’s website at
cca.hawaii.gov/pvl/boards/accountancy or by calling the
Licensing Branch of the Professional and Vocational Licensing
Division at 808.586.3000.
Q: What are the educational requirements to obtain a CPA
license?
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