Hawaii Administrative Rules › Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS › Chapter 71 - CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS › Subchapter 5 - CONTINUING PROFESSIONAL EDUCATION › Section 16-71-34 - Hours which qualify

Current through June, 2024
A minimum of fifty minutes shall constitute one continuing
				  professional education hour. No credit for continuing professional 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 professional 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 professional education hours;
(2) One hour of attendance in a group
				program, other than a university or college course, shall equal one continuing
				professional education hour;
(3)
				Each hour certified by the sponsor of an individual self-study program shall
				equal one continuing professional 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 professional 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 professional education hours, provided the credits
				were not counted toward certification;
(6) Each university or college classroom hour
				in noncredit study shall equal one continuing professional education
				hour;
(7) Each hour of university
				or college classroom work as a teacher, instructor, or lecturer shall equal one
				continuing professional education hour; however, the total cumulative
				continuing professional education hours earned by this method shall not exceed
				forty credit hours towards continuing professional 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 professional education
				hour if the attendees of the group program shall be able to earn continuing
				professional 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 professional 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 interoffice or inter-firm quality review
				program; and provided that the credit shall not exceed twenty continuing
				professional 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 professional education hours in any biennium; and
(11) An applicant for a permit to practice
				shall be allowed eighty hours of continuing professional education credit for
				passing the American Institute of Certified Public Accountants 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 professional education during the third year following notification.
				Credit for passing the American Institute of Certified Public Accountants
				examination shall not be taken more than once.