The Auditor
State of Hawai‘i

A Comparative Study of the Department of Commerce and Consumer Affairs Professional and Vocational Licenses

Report No. 05-14
December 2005

 

Foreword

Introduction

License Summaries

Accountant, Certified Public

Acupuncture

Chiropractor

Contractor

Electrician, Journeyman

Electrician, Supervising

Optometrist

Osteopathic Physician

Pharmacist

Pharmacy

Physician

Physician Assistant

Plumber, Journeyman

Plumber, Master

Podiatrist

Veterinarian

 

CERTIFIED PUBLIC ACCOUNTANT
Summary Overall Rank Education License Fees Table 

Summary

Hawai‘i
is slightly below (fewer requirements) the national median in requirements for a pharmacist license. Hawai‘i follows the majority of the states in examination and experience requirements. 

Requirement

Hawai‘i

Category Rank

National Median

OVERALL RANK (quintile)

 3

 

 

Education

150 semester hours requirement; 24 hours in accounting related courses required.

3

150 semester hours requirement; 24 hours accounting related.

Examination

AICPA, NASBA

Not Ranked

AICPA, NASBA
All states require passing this examination.

Experience

1500 hours auditing under a CPA or 2 years accounting experience not under a CPA.

4

2 years under a CPA.

Fees

$220

3

$175

Continuing Education

40 hours per year

3

40 hours per year

Reciprocity or Endorsement

Yes, with 5 years experience. No reciprocity for non-U.S. experience.

2

Yes, with 5 years experience. 35 states provide some recognition of non-U.S. experience.

 Notes on certified public accountant ranking:

1 = most difficult, most requirements, highest fees.
5 = least difficult, fewest requirements, lowest fees.

Education:  44 states require 150 semester hours of education. Almost all states require a minimum number of accounting related semester hours.

Examination: All states require passing the AICPA exam. 

Experience: Most states allow varying degrees of non-CPA experience as a substitute for the CPA experience. Nine states also require from 300 to 1000 hours of  specialized audit or attest experience. 

Fees: Rank is based on the initial license fee and an annualized renewal fee.

Continuing education: The continuing education requirement is usually a number of hours over a one, two, or three year license period. For comparison, the hours are annualized. On an annualized basis, every state, except Wisconsin, requires 40 hours per year of continuing education. Wisconsin does not require continuing education.

Reciprocity:   Only two states do not have some form of reciprocity. Usually, some licensed experience is required and a minority of the states assess an additional fee. Most of the states that recognize foreign licenses limit that recognition to four countries.

Sources: In addition to state websites, we referred to The Digest of State Accountancy Laws & State Board Regulations, American Institute of Certified Public Accountants and National Association of State Boards of Accountancy, 2004/05 Edition.