FIRM Permit to Practice - Effective Immediately

Download Firm Permit to Practice form

Pursuant to Hawaii Revised Statutes (“HRS”) section 466-7, all firms actively engaged in the practice of public accountancy in the State of Hawaii shall obtain a permit to practice. With the recent adoption of revisions to Hawaii Administrative Rules (“HAR”) chapter 16-71, the application for this Firm Permit to Practice (“FPTP”) has been released for use by these firms. The application form is available at the Professional and Vocational Licensing Division (“PVLD”), located at 335 Merchant Street, #301, Honolulu, Hawaii 96813, or you may call the PVLD at (808) 586-3000 for an application to be mailed to you. The forms are also available on the website of the Board of Public Accountancy (“Board”) at www.hawaii.gov/dcca/pvl/boards/accountancy.

In accordance with the Board’s administrative rules, the firm must list the principals of the firm (i.e., sole proprietor, partners in a partnership, shareholders of a professional accounting corporation, or members of a limited liability company), in the following categories:

1. If your certified public accounting (“CPA”) or public accounting (“PA”) firm is physically located in Hawaii or has a permanent office in Hawaii, list all principals and indicate each individual’s Hawaii CPA/PA license number and whether that individual holds a current individual permit to practice;

2. If your CPA/PA firm is a foreign or multi-state firm engaged in public accounting practice in Hawaii, you must list at least one Hawaii-licensed CPA or PA principal with a current individual permit to practice;

3. If your CPA/PA firm has no permanent office in Hawaii, no principals who are Hawaii residents, and no principals who are engaged in public accounting practice in Hawaii, you must list at least one principal with a current Hawaii CPA/PA license and permit to practice.

Fees for the Firm Permit to Practice are:

Sole proprietorship CPA/PA firm $ 75
(Application $25; Permit $50)

Partnership/LLP/Corporation/LLC/Other CPA/PA firm $221
(Application $50; Permit $101; Compliance Resolution Fund $70)