CPA Exam Preparation Advice

The CPA exam is a challenging comprehensive exam which attempts to test knowledge and critical skills relevant for the accounting profession. While the undergraduate accounting major exposes the students to the various aspects of accounting, additional accounting education through a graduate program, such as a master of accounting really helps one develop the knowledge and skills for the CPA exam and thriving in a career in the accounting profession and related fields.

Qualifications to Take the Uniform CPA Exam in Hawaii:

  • Baccalaureate degree in accounting conferred by a college or university acceptable to the Board; or
  • Baccalaureate degree with a major in a subject other than in accounting, plus 18 semester hours of upper division or graduate level accounting or auditing courses, conferred by a college or university acceptable to the Board; or
  • Baccalaureate degree or its equivalent in accounting, conferred by a college or university outside of the U.S., and submission of a letter of acceptance from an accredited U.S. college or university to its advanced degree program, or an educational equivalency report prepared by an evaluator approved by the Board.
  • When needed, a statement from a college official indicating that the applicant will graduate within 120 days after the examination.

For complete information on the requirements to acquire a CPA license in Hawaii, check the Hawaii State Board of Accountancy's website:

For application forms and information on registration, check the CPA examination services (CPAES) website:

Recommended course work for accounting knowledge

UH-Manoa Accounting Curriculum Mapped to CPA Exam Sections

CPA EXAM
SECTIONS

Accounting
Major Courses

MAcc Courses with
Significant CPA Content

Regulation
(REG)

401 Federal Individual
         Income Taxation -37%-47%

460e Capstone - Tax and Ethics -5%

407 Taxation of Business Entities -28%-38%

413 Law for the Accountant -10%-20%

605 CPA Review – Regulation -all

 

 

 

Audit and
Attestation
(AUD)

418 Auditing –50%
460d Capstone – Auditing
      and Acc’g Information Systems -5%

 

602 CPA Review –Audit and
        Attestation –all

619 Information Assurance and Analytics
         -5-10%

 

 

 

Fin’l Acc. & Reporting (FAR)

Introductory accounting courses
321
Intermediate Financial Accounting I –25%
323 Intermediate Financial Accounting II –25%
460c Capstone – Financial -5%
 

415 Advanced Financial Accounting
                    -10%-25%

616 Accounting Theory and Development
         -20%-30%

604 CPA Review – Financial Accounting
        and Reporting -all

 

 

 

Business Environment Concepts (BEC) 

409 Accounting Information Systems
       -15%-25%
460b Capstone - Managerial –5%
Business core courses

610 International Corporate Governance
        -10%-25%

603 CPA Review – Business
       Environment and Concepts -all

 (Rough percentages show the estimated topical coverage of relevant exam section, based on 2017 blueprints for the CPA exam and 5% for capstone classes, reflecting the nature of the exam is now 50% simulations in most sections)