 and Enrolled Agents
Hawaii (HI) CPA Continuing Education (CPE) Requirements
Listed below are some of the Hawaii CPA CPE requirements that apply to online continuing education. BestCPE designs its courses to meet the credit hour requirement by the Hawaii State Board of Public Accountancy. Please use the official rules from the Hawaii State Board of Public Accountancy as the official documentation for any questions related to Hawaii CPA CPE.
Basic concept
The overriding consideration in determining whether or not a specific program qualifies as acceptable continuing education is whether the program is a formal program of learning which will contribute directly to the professional competence of a licensee in public practice. Each licensee shall determine the course of study to be pursued by the licensee within the guidelines established by this chapter
Persons covered
Any person in public accounting practice, regardless of the extent or degree of the practice, shall be covered by this chapter.
Basic requirements of study hours
(a) For a permit to practice public accountancy covering the calendar year 1975, and for each biennium thereafter, an applicant shall file, together with the application for a permit to practice, a certification as to the completion of at least eighty hours in continuing
education programs. The eighty hours shall have been earned by the applicant within a twenty-four month period, and within twenty-four months of the date of the application for a permit to practice.
(b) The continuing education credit requirement of eighty credits may be prorated only for the permit obtained for the biennium period immediately following an individual's first permit to practice. The proration schedule is ten credits per three month period of the biennium. The number of credits required shall be determined by the date on which the individual's first permit to practice was approved.
Applicants whose first permits were approved in the first three months of the biennium shall earn eighty credits to obtain the subsequent permit; applicants whose first permits were approved in the second three months of the biennium shall earn seventy credits to obtain the subsequent permit; and the total hours required shall decrease by ten credits for each three month period to a minimum of ten credits for applicants whose first permits were approved in the last three months of the biennium period.
Hours which qualify
A minimum of fifty minutes shall constitute one continuing education hour. No credit for continuing education hours shall be allowed for time expended for study outside of the classroom nor shall additional credits be allowed for programs or courses repeated in any single year. The hours spent in continuing education programs shall be measured, as follows:
(1) A one-day program, other than a university or college course, of not less than six hours shall equal eight continuing education hours;
(2) One hour of attendance in a group program, other than a university or college course, shall equal one continuing education hour;
(3) Each hour certified by the sponsor of an individual self-study program shall equal one continuing education hour;
(4) An academic credit hour for a semester earned from an accredited university or college as specified in section 16-71-17(a)(1) shall equal fifteen continuing education hours, provided the credits were not counted toward certification;
(5) An academic credit hour for a quarter earned from an accredited university or college as specified in section 16-71-17(a)(l) shall equal ten continuing education hours, provided the credits were not counted toward certification;
(6) Each university or college classroom hour in noncredit study shall equal one continuing education hour;
(7) Each hour of university or college classroom work as a teacher, instructor, or lecturer shall equal one continuing education hour; however, the total cumulative continuing education hours earned by this method shall not exceed forty credit hours towards continuing education in any biennium; credit for the same course shall be awarded only once during a three year period;
(8) Each hour spent at a group program, other than a university or college course, as a lecturer, discussion leader, or speaker shall equal one continuing education hour if the attendees of the group program shall be able to earn continuing education credit as a result of the attendance; and provided that the total cumulative hours earned by this method shall not exceed forty credit hours toward continuing education in any biennium; credit for the same course shall be awarded only once during a three-year period;
(9) Fifty per cent of each hour spent as a reviewer at a formally sponsored inter-office or inter-firm quality review program; and provided that the credit shall not exceed twenty continuing education hours in any biennium;
(10) Credit may be allowed for authoring articles and books published in any one year, provided that they contribute to the professional competence of the licensee. Credit for the publications may be given on a self-declaration basis; provided the credit shall not exceed twenty continuing education hours in any biennium; and
(11) An applicant for a permit to practice shall be allowed eighty hours of continuing education credit for passing the AICPA examination for the two years following the date the applicant is notified of passing the examination. If an applicant has not taken credit in the two years following notification, the applicant shall be allowed to take credit for forty hours of continuing education during the third year following notification. Credit for passing the AICPA examination shall not be taken more than once.
Deficiency in hours and carryover hours
(a) In the event an applicant, except as provided in section 16-71-46, is found to be lacking in the eighty required continuing education hours as of December 31 of any odd-numbered year, the applicant shall be required to make up the deficient hours before the board approves the permit to practice.
(b) In the event the total continuing education hours is found to be in excess of the minimum requirements in any biennium, the applicant may carryover the excess to the following biennium's requirements, provided that the carryover shall be limited to forty hours. It shall be the responsibility of the licensee to maintain a record of any carryover credits.
Program classifications
(a) The continuing educationprograms are classified into two categories, as follows:
(1) Group programs as prescribed in section 16-71-37; and
(2) Individual self-study programs as prescribed in section 16-71-38.
(b) Programs may include the following subjects:
(1) Accounting and auditing subjects directly related to the application of auditing procedures and techniques to the usual and customary financial transactions recorded in accounting records or the preparation of financial statements in accordance with generally accepted accounting principles, or both;
(2) Taxation;
(3) Management services;
(4) Computer science;
(5) Communication arts;
(6) Mathematics, statistics, probability, and quantitative applications to business;
(7) Economics;
(8) Business law;
(9) Functional fields of business (finance, production, marketing, personnel relations, business organization, and business management);
(10) Social environment of business;
(11) Administrative practice (engagement letters, fees structure,
personnel, etc.); or
(12) Specialized financial areas of business, industry, and the
profession.
Requirements for group programs. Each group program shall:
(1) Require attendance;
(2) Be at least fifty minutes in duration;
(3) Be conducted by a qualified instructor or discussion leader;
(4) Through its sponsor, maintain written records of its attendees and of the program outline for a period of two years immediately following the conclusion of the program;
(5) Through its sponsor, issue to each attendee written evidence of attendance with the suggested continuing education credit hours shown thereon, exclusive of any study or preparation time; and
(6) Have a board approved sponsor.
Requirements for individual self-study programs.
Each individual self-study program shall:
(1) Be conducted by a qualified board approved sponsor;
(2) Through its sponsor, issue a certificate of completion, specifying subject matter and recommended continuing education credit hours; and
(3) Through its sponsor, maintain written records of each student and of the program outline for a period of two years immediately following the conclusion of the program.
Sponsors whose programs automatically qualify.
Subject to compliance with the requirements of sections 16-71-37 and 16-71-38, the program sponsors who automatically qualify shall include:
(1) All non-profit nationally recognized accounting and auditing associations, such as the American Institute of Certified Public Accountants, the National Society of Public Accountants, the American Society of Women Accountants, the National Association of Accountants, the National Association of State Boards of Accountancy, and their respective state societies, state boards, chapters, or branches;
(2) Universities and colleges, provided that the institutions are accredited as specified under section 16-71-17(a)(1); or
(3) Sponsors approved by another state board or by the National Association of State Boards of Accountancy's National Registry.
Requirements for approval by the board
Sponsors who do not automatically qualify shall be required to apply to the board on a form prescribed by the board prior to the program event. The sponsor shall comply with all requirements, policies, and standards set forth by the board.
Duration of approval
The approval by the board of each group program sponsor and each individual self-study program sponsor shall expire two years from the date of approval. Approval may be withdrawn by the board at any time for good cause.
Information requirements
Accompanying an application for a permit to practice, each certified public accountant and each public accountant shall also file, on a form prescribed by the board, a certification relating to the applicant's continuing education setting forth the following:
(1) Name of course sponsor;
(2) Address at which the course was given;
(3) Title of course;
(4) Date attended;
(5) Hours claimed; and
(6) Written evidence of attendance at group programs or completion of individual self-study programs.
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