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.
Punaluu Black Sand Beach, Hawaii Island. On the islandâs southwestern side, years of constant volcanic activity have produced a strikingly jet-black shoreline. Green coconut palms frame the beach as blue waters brush against the inky sand, creating an eerie -- but profoundly beautiful -- view.