Education: Graduation from an accredited four (4) year college or university with a bachelor's degree with at least twelve (12) semester credit hours in accounting and/or auditing subjects.
Substitution of Experience for Basic Education Requirement:
The following types of experience may be substituted for education on a year-for-year basis. To be acceptable, the experience must have been such scope, level and quality as to assure the possession of knowledge, skills and abilities comparable to those acquired in four (4) years of successful study while completing a college or university curriculum leading to a baccalaureate degree which included twelve (12) semester credit hours in accounting/auditing subjects.
The education or experience background must also demonstrate the ability to write clear and comprehensive reports and other documents; read and interpret complex written material; and solve complex problems logically and systematically.
Excess General or Specialized Experience or any other responsible administrative, professional or analytical work experience which did not require the knowledge and application of generally accepted accounting and/or auditing principles and practices, may be substituted for the Education Requirement on a year-for-year basis, providing the applicant can show that he/she has successfully completed at least twelve (12) semester credit hours at the baccalaureate level in accounting and/or auditing subjects from an accredited college or university.
General Experience: Two (2) years experience in any one or a combination of the following: (1) Professional accounting or auditing experience; or (2) Experience teaching accounting at the college or university level.
Specialized Experience: Two (2) years responsible professional experience which demonstrated knowledge of the business operations of a financial Institution(s), including the interrelatedness of various financial transactions and their effect on the overall condition of the institution. Examples of qualifying experience include: (1) Professional experience in reviewing, analyzing and recommending or approving loan applications or investments; (2) Professional experience in accounting or auditing related to the internal operations of a financial Institution which provided the knowledge describe above; (3) Professional experience in reviewing, analyzing and recommending or approving investments or other actions involving the properties or monies of others held in trust by the institution; (4) Professional accounting and/or auditing experience with an accounting firm where a substantial portion of the experience provided emphasis in auditing the business operations of financial Institutions; and (5) Professional experience which involved the technical supervision of any one of the several departments or activities of a financial institution (e.g., consumer loan department supervisor) which required an overall knowledge of the policies and procedures of the financial institution and which provided the knowledge described above.
Substitution of Education for Experience:
Bachelor's degree in accounting or a bachelor's degree with accounting and/or auditing course work equivalent to a bachelor's degree in accounting from an accredited college or university may be substituted for six (6) months of General Experience.
Master's degree in accounting, or a master's degree with accounting and/or auditing course work equivalent to a master's degree in accounting from an accredited college or university may be substituted for all of the General Experience.
Ph.D. degree in accounting, or a Ph.D. degree with accounting and/or auditing course work equivalent to a Ph.D. degree in accounting from an accredited college or university may be substituted for all of the General Experience.
Legal Authorization to Work Requirement: The State of Hawaii requires that all persons seeking employment with the government of the State shall be citizens, national, or permanent resident of aliens of the United States, or eligible under federal law for unrestricted employment in the United States.