To apply for your first Washington State CPA license by reciprocity using the 3 of the last 5 years or for 5 of the last 10 years method, you need to: 1  Verify that you hold a license to practice public accounting issued by a state that makes a similar provision for holders of a license issued by this state.
Oahuâs North Shore By Hawaii.com Team They call it winter on the North Shore when the waves roll in like salt-water breathing dragons and the beaches are lined with surfers hot to slay them.
The beach is nine miles north of Na'alehu off of the Hawaii Belt Road, Highway 11, in the Kau District. One of the most famous black sand beaches on the Big Island was Kaimu in the Puna District, also on the southern end. The original beach was covered by the lava flow that swallowed the town of Kalapana in 1990 and 1991.