HB 983 Hawaii House · 2026 Regular Session

RELATING TO CERTIFIED PUBLIC ACCOUNTANTS.

Summary

Establishes an alternative pathway to licensure for certified public accountant license applicants by permitting applicants to demonstrate completion of an additional twelve months of professional experience in the practice of public accountancy or completion of no less than an additional thirty semester hours of study. Effective 7/1/3000. (HD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

House Passage

Mar 2025

Senate Passage

Governor

Introduced Jan 21, 2025 Last action Dec 8, 2025

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What changed between versions

HB983 → HB983_HD1 · 5 edits

MODERATE

This bill modifies the education and experience requirements for becoming a Certified Public Accountant (CPA) in Hawaii. It aims to increase the number of qualified CPAs by creating alternative pathways that reduce barriers for eligible applicants. The changes allow candidates to substitute additional professional experience for some education requirements and clarify the specific accounting subjects needed.

Scope change

The bill expands eligibility for CPA licensure by introducing new pathways that allow applicants to meet requirements through a combination of education and professional experience rather than strictly adhering to the previous 30-semester-hour education rule.

REQUIREMENT

Changed the mandatory education requirement from a flat 30 semester hours to a flexible system where 18 hours must be in upper-division accounting/auditing, with the remaining hours potentially replaceable by 12 months of professional experience.

Added a new pathway allowing applicants to complete an additional 12 months of professional experience in public accountancy as an alternative to completing the full 30 semester hours of additional study.

Updated the experience requirement to explicitly state that candidates must complete two years of professional experience meeting specific subsection criteria.

TIMELINE

Changed the effective date of the Act from immediate approval to July 1, 3000.

TECHNICAL

Corrected grammatical errors and clarified phrasing regarding the relationship between education hours and professional experience throughout the statute.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 6, 2025

Committee

Referred to CPN.

upper

Mar 6, 2025

Introduced

Received from House (Hse. Com. No. 313).

upper

Mar 4, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.

lower

Feb 19, 2025

Lower · Passed

The committee on CPC recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 10 Ayes: Representative(s) Matayoshi, Chun, Ilagan, Ichiyama, Iwamoto, Kong, Lowen, Marten, Tam, Pierick; Ayes with reservations: none; Noes: none; and Excused: none.

lower

Jan 23, 2025

Committee

Referred to CPC, referral sheet 3

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

2 primary · 0 co-sponsors