RELATING TO CERTIFIED PUBLIC ACCOUNTANTS.
Summary
Clarifies the education and professional experience requirements for certified public accountant license applicants to establish alternative pathways to licensure. (SD1)
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
Senate Passage
Mar 2025
House Passage
Mar 2025
Signed into Law
Apr 2025
Introduced Jan 21, 2025
Signed Apr 11, 2025
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What changed between versions
SB1291_SD1
→
SB1291_SD1_PROPOSED
·
4 edits
MODERATE
This bill modifies Hawaii's CPA licensing requirements to reduce barriers for prospective accountants by lowering the education and experience thresholds. The primary changes allow applicants to substitute additional professional experience for some of the required accounting coursework, making it easier for qualified candidates to obtain licensure without completing the full thirty semester hours of additional education beyond a bachelor's degree.
Scope change
The bill applies to all applicants seeking CPA licensure in Hawaii, expanding eligibility by creating alternative pathways to meet educational requirements.
REQUIREMENT
Reduced the additional education requirement from thirty semester hours to twelve months of professional experience in public accounting as an alternative pathway.
Changed the experience requirement from two years of professional experience to twelve months of public accounting practice experience as an alternative to the thirty semester hours of additional study.
Repealed Section 466-5.5, which contained transitional educational requirements effective December 31, 2000.
ELIGIBILITY
Clarified that experience in private or government accounting may be substituted for public accounting experience if deemed equivalent by the board.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
21
Key actions
5
Committee
5
Mar 31, 2025
Introduced
Received from House (Hse. Com. No. 423).
upper
Mar 31, 2025
Lower · Passed
Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Lowen, Ward excused (3). Transmitted to Senate.
lower
Mar 25, 2025
Lower · Passed
The committee on CPC recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 9 Ayes: Representative(s) Matayoshi, Chun, Ilagan, Iwamoto, Kong, Lowen, Marten, Tam, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Ichiyama.
lower
Mar 6, 2025
Committee
Referred to CPC, referral sheet 19
lower
Mar 4, 2025
Introduced
Received from Senate (Sen. Com. No. 295) in amended form (SD 1).
lower
Mar 4, 2025
Upper · Passed
Report adopted; Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.
upper
Feb 19, 2025
Upper · Passed
The committee(s) on CPN recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in CPN were as follows: 4 Aye(s): Senator(s) Keohokalole, Fukunaga, McKelvey, Awa; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Richards.
upper
Feb 14, 2025
Upper · Passed
The committee(s) on CPN has scheduled a public hearing on 02-19-25 9:32AM; Conference Room 229 & Videoconference.
upper
Jan 27, 2025
Committee
Referred to CPN.
upper
Jan 23, 2025
Introduced
Introduced and passed First Reading.
upper
Jan 21, 2025
Introduced
Pending Introduction.
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Jarrett Keohokalole
DDemocratic
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