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.
Photo courtesy of Neal Kido. Nestled in the sleepy beach town of Kailua on Oahuâs Windward side, Lanikai Beach is one of Hawaiiâs most picturesque and famous beaches. An offshore reef keeps the water calm year-round, offering excellent swimming conditions from January to December.