Accountant Ethics for Hawaii

Understand the ethical and regulatory standards that govern CPAs practicing in Hawaii. This course examines the AICPA Code of Professional Conduct alongside the rules of the Hawaii Board of Public Accountancy, with emphasis on disciplinary actions, peer review requirements, and continuing professional education obligations. Through practical examples, apply these standards to real-world situations and strengthen your ability to maintain compliance in Hawaii practice.
Format

PDF Course

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Duration

4 Hours

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Course Information

Author: Steven Bragg
Course Number: ET1104

Learning Objectives
  • Describe the different principles contained within the AICPA Code of Professional Conduct.
  • Specify the different types of harassment.
  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
  • Explain the accountant’s obligations related to the release of confidential information.
  • Specify the policies that may apply to the release of confidential information.
  • Identify the characteristics of false or misleading promotional efforts.
  • Describe the obligations of the accountant in relation to the delivery of records to a client.
  • Specify the obligations of the accountant in regard to conflicts of interest.
  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
  • Specify the differences between deontology and consequentialism.
  • Explain how the difference principle can be applied to real-world situations.
  • Recall the intervals at which Hawaii CPAs must obtain a permit to practice.
  • Specify the types of disciplinary actions that the Hawaii Board can take.
  • State the prohibition on who can use the CPA designation in Hawaii.
  • Specify the peer review requirements for a firm conducting public accountancy in Hawaii.
  • Identify the continuing professional education requirements for a Hawaii CPA.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: October 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.