Haw. Code R. § 16-71-33 - Basic requirements of study hours
(a) For a permit to
practice public accountancy covering each biennium, an individual applicant
shall file, together with the application and payment of a fee for a permit to
practice, an attestation as to the completion of at least eighty hours in
continuing professional education programs. The eighty hours shall have been
earned by the applicant within a twenty-four-month period, and within
twenty-four months prior to the date of the application for a permit to
practice, with a minimum of twenty hours earned within each calendar
year.
(b) The applicant shall
include within the eighty hours of continuing professional education programs,
at least four hours of continuing professional education in the subject area of
ethics or professional conduct; provided that these hours may also be used to
simultaneously fulfill the requirements to renew the license of a certified
public accountant or public accountant under section
16-71-2.
(c) The continuing professional education
requirement of eighty hours may be prorated only for the permit obtained for
the biennium period immediately following an individual's first permit to
practice. The proration schedule shall be ten hours for each three-month period
of the biennium. The number of hours required shall be determined by the date
on which the individual's first permit to practice was approved.
(d) An applicant whose first permit was
approved in the first three months of the biennium shall earn eighty hours to
obtain the subsequent permit; an applicant whose first permit was approved in
the second three months of the biennium shall earn seventy hours to obtain the
subsequent permit; and the total hours required shall decrease by ten hours for
each three month period to a minimum of ten hours for an applicant whose first
permit was approved in the last three months of the biennium period.
Notes
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