Hawaii Association of
Public Accountants

Welcome

We represent public accounting practitioners throughout the State of Hawaii, and HAPA is the only accounting and tax organization with Chapters on Oahu, Maui, Big Island and Kauai.  We are volunteer driven and rely upon members to help the accounting profession and fellow practitioners.

We welcome those who are interested in joining HAPA.  We provide special membership rates for Young Professionals and Students.  

Please take some time and explore all of the various functions HAPA has to offer.

Upcoming events

  • 24 Sep 2025 10:50 AM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants
    INDIVIDUAL TAX WEBINAR
    Qualifies for 8 hours CPE

    Individual Tax Update with Steve Dilley

    Option 1: November 13 & 14, 2025 – 9:00 am – 12:40 pm HST (each day) 

    Option 2: December 2 & 3, 2025 – 9:00 am – 12:40 pm HST (each day)

    Register Here for Option 1

    Register Here for Option 2

    Download Registration Form

    Description:

    This program provides a comprehensive discussion of the major individual provisions of the OBBA of 2025 (H.R. 1), including detailed examples of provisions which were extended, made permanent with substantial changes, and new for 2025 and beyond. 

    Learning Objectives: 

    • Familiarize participants with individual provisions of the OBBA of 2025.
    • Identify key compliance issues.
    • Provide numerical examples of changes and new provisions. 
    • Discuss tax planning implications of OBBA of 2025. 

    Major Topics:

    • An overview of provisions of existing law extended or made permanent without substantial change, including casualty losses, individual tax rates, alternative minimum tax. 
    • Provisions of existing law extended or made permanent with substantial change with detailed examples, including child tax credit, earned income credit, standard deduction, state and local tax deduction. 
    • Discussion of new law provisions applicable to individuals with detailed examples, including deductions for: Tip income and overtime pay, Social security income, Car loan interest, AGI charitable contribution deduction, and Trump account. 
    • Repeal existing law provisions, including electric car credit and home energy credits.

    Who Should Attend: CPAs and staff in public practice and industry and other tax practitioners seeking an update on recent legislative changes impacting individual taxpayers.

    Instructor: Steven C. Dilley, PhD, JD, CPA 

    Developed By: Federal Tax Workshops, Inc.

    Program Level: Intermediate

    Prerequisite: Basic working knowledge of individual taxation.

    Advanced preparation: None                 

    Field of Study:  Taxation                

    Recommended CPE Credit: 8 hours

    Cancellation policy: No refunds for cancellation within 3 days prior to the seminar date. 

    REGISTER ONLINE@ haopa.wildapricot.org

    Questions re Webinar or Online Registration? – contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net or telephone (808) 949-7651

    Alternatively, please register by mailing in registration form and check below:

    HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS


  • 24 Sep 2025 10:40 AM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants 
    Ethics Webinar 
    Qualifies for 2 Hours CPA and IRS PTIN credit for ethics

    Ethical Practices and Responsibilities Under Circular 230

    With Steven C. Dilley, PhD, JD, CPA

    November 18, 2025 – 9:00 am – 10:45 am HST

    Register Here

    Download Registration Form

    Description: The IRS has recently issued proposed regulations to update the Circular 230 rules for all tax practitioners, amending these rules in various ways to reflect changes in the law. This session will review these new rules and discuss their impact on your tax practice.

    Learning Objectives: 

    • Identify current and proposed Circular 230 rules 
    • Apply guidance to professionals in public practice accounting

    Major Topics:

    • Circular 230 (IRS) rules for conducting a tax practice 
    • Provide guidelines for registered tax return preparers and tax return preparation
    • Contingent fees 
    • Proposed new rules addressing the evolving nature of tax practice.

    Who Should Attend: CPAs and staff in public accounting and members in industry and other tax practitioners. 

    Instructor: Steven C. Dilley, PhD, JD, CPA

    Program Level: Basic

    Field of Study: Regulatory Ethics

    Prerequisite: None

    Advanced preparation: None

    Developed By: Federation Tax Workshops

    CPE Credit: 2 hours – Qualifies for IRS PTIN Credit 

    Cancellation policy:  No refunds for cancellation within 3 days prior to the seminar date.

    REGISTER ONLINE@ haopa.wildapricot.org

    Questions re Webinar or Online Registration? – contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net or telephone (808) 949-7651

    Alternatively, please register by mailing in registration form and check below:


  • 24 Sep 2025 10:30 AM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants
    BUSINESS TAX WEBINAR
    Qualifies for 8 hours CPE

    Business Tax Update with Doug Van Der Aa

    Option 1: November 24 & 25, 2025 – 9:00 am – 12:40 pm HST (each day)

    Option 2: December 8 & 9, 2025 – 9:00 am – 12:40 pm HST (each day)

    Register Here for Option 1

    Register Here for Option 2

    Download Registration Form

    Description: Whether you asked for it (or not) and it's here! The One Big Beautiful Bill Act was signed on July 4. This program will dig into the meat of the Act that will impact business your clients, including No Tax on Tips, No Tax on Overtime, increased Section 199A Deduction, 100% Section 168(k) Bonus and much, much more! 

    Learning Objectives:

    • Identify provisions of recent legislation impacting business and industry. 
    • Apply key compliance issues. 
    • Discuss tax planning implications for the upcoming tax season. 

    Major Topics:

    • An overview of provisions of existing law extended, made permanent without substantial change and/or WITH substantial changes, bonus depreciation, Section 179 immediate expense deduction, deduction of research and experimentation expenses.
    • New law provisions for business. 
    • Review of existing law provisions that have been repealed, including commercial clean vehicle credit and electric car charger credit. 

    Who Should Attend: CPAs and staff in public practice and industry and other tax practitioners seeking an update on recent legislative changes impacting business taxpayers.

    Instructor: Douglas J. Van Der Aa

    Developed By: Van Der Aa Tax Ed, LLC 

    Program Level: Intermediate

    Prerequisite: Basic working knowledge of business taxation.

    Advanced preparation: None

    Field of Study:  Taxation

    Recommended CPE Credit: 8 hours

    Cancellation policy:  No refunds for cancellation within 3 days prior to the seminar date.

    REGISTER ONLINE@ haopa.wildapricot.org

    Questions re Webinar or Online Registration? – contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net or telephone (808) 949-7651

    Alternatively, please register by mailing in registration form and check below:

    HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS


  • 24 Sep 2025 10:20 AM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants 
    Ethics Webinar 
    Qualifies for 2 Hours CPA and IRS PTIN credit for ethics

    Tax Practice Ethical Challenges and Circular 230

    With Douglas J. Van Der Aa, CPA, JD

    December 12, 2025 – 9:00 am – 10:45 am HST

    Register Here

    Download Registration Form

    Description:  This presentation will provide a detailed analysis of the Circular 230 rules for conduct of a tax practice, with a review of the political, legislative and regulatory rules impacting every accounting and tax professional. Best practices and guidance provided by the AICPA’s Code of Professional Conduct will be discussed.

    Learning Objectives: 

    • Apply professional ethical guidance to professionals in public practice accounting
    • Identify key Circular 230 issues and best practices.

    Major Topics:

    • Circular 230 (IRS) rules for conducting a "best" tax practice
    • How to avoid tax return preparation penalties
    • Review of tax return preparer's registration rules 
    • Explanation of the revised AICPA Code of Professional Conduct
    • Contingent fees
    • Proposed new regulations

    Who Should Attend: CPAs and staff in public accounting and members in industry and other tax practitioners. 

    Instructor: Douglas J Van Der Aa, CPA, JD

    Program Level: Basic

    Field of Study: Regulatory Ethics

    Prerequisite: None

    Advanced preparation: None

    Developed By: Van Der Aa Tax Ed, LLC

    CPE Credit: 2 hours – Qualifies for IRS PTIN Credit 

    Cancellation policy:  No refunds for cancellation within 3 days prior to the seminar date.

    REGISTER ONLINE@ haopa.wildapricot.org

    Questions re Webinar or Online Registration? – contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net or telephone (808) 949-7651

    Alternatively, please register by mailing in registration form and check below:


  • 14 Jul 2025 10:08 AM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants

    Notice of Upcoming Seminars as of July 10, 2025

    Please mark your calendars for the upcoming live seminars and webinars planned for this upcoming fiscal year.  The Annual HAPA State Convention will be held on Kauai in June 2026, and additional information on this event will be forthcoming at a later date.

    Thank you.  Marilyn M. Niwao, M.S.P.H., J.D., CPA, CGMA

    1.    Fiduciary Accounting for Estates & Trusts with Doug J. Van Der Aa, CPA, J.D. – Live Webcast, Recommended 4 hours CPE, A & A)
    August 5, 2025 – 9:00 a.m. – 12:45 p.m.

    2.    Guide to Preparing Form 1041 for Estates and Trusts with Doug J. Van Der Aa, CPA, J.D. – Live Webcast, Recommended 4 hours CPE
    August 12, 2025 – 9:00 a.m. – 12:45 p.m.

    3.    Walter Haig’s Annual Accounting and Reporting Standards Update and Review: The best refresher course of U.S. GAAP, the Tax, Cash and AICPA Special Purpose Frameworks, the AICPA’s Preparation, Compilation, Review Standards and the AICPA Audit Standards; (recommended 16 hours CPE);
    Registration 7:30 a.m.; Live Seminar 8:00 – 4:00 p.m.
    Maui:  Aug 19 & 20, 2025 - Maui Arts & Cultural Ctr
    Big Island:  Aug 25 & 26, 2025 - Hilo Hawaiian Hotel
    Oahu:  August 28 & 29, 2025 – Manoa Grand Ballroom

    4.    2024 Business Tax Update with Doug J. Van Der Aa, CPA, J.D.  (Recommended 8 hours CPE over two days; Webinar)
    November 24 & 25, 2025 (2 days), 9:00 a.m. – 12:50 p.m., or
    December 8 & 9, 2025 (2 days), 9:00 a.m. – 12:50 p.m.

    5.    2025 Individual Tax Update with Steve Dilley, CPA, J.D., PhD (Recommended 8 hours CPE over two days; Webinar)
    November 13 & November 14, 2025 (2 days), 9:00 a.m. – 12:50 p.m., or
    December 2 & December 3, 2025 (2 days), 9:00 a.m. – 12:50 p.m.

    6.     Ethical Practices and Responsibilities under Circular 230 with Steve Dilley, CPA, J.D, PhD (Recommended 2 hours of Ethics; Webinar)
    November 18, 2025, 9:00 a.m. – 10:45 a.m.

    7.     Tax Practice Ethical Challenges and Circular 230 with Doug Van Der Aa, CPA, J.D. (Recommended 2 hours of ethics; Webinar)
    December 12, 2025, 9:00 a.m. – 10:45 a.m.

    8.    2025 Professional Tax Institute (PTI) – Individual 1040 Conference (Recommended 16 hours CPE) with Randall Carlson, EA, ABA, ATA, ARA; Paul C. Bumgarner, EA, ABA, ATA, ATP, ARA; Ronald Powell, EA; Frances Coet, CPA/CFF, CVA, CFP, MAFF;
    Registration 7:30 a.m.; Live Seminar 8:00 – 4:00 p.m.
    Oahu:  January 6 & 7, 2026 – Manoa Grand Ballroom     
    Big Island:  January 7 & 8, 2026 - Hilo Hawaiian Hotel
    Maui:  January 8 & 9, 2026 – Maui Beach Hotel

    9.    HAPA 70th Annual State Convention

    Kauai:  June 3 – 5, 2026 – Koloa Landing Resort at Poipu, Autograph Collection


Hawaii Association of Public Accountants is a 501(c)6 non-profit organization. P.O. Box 61043, Honolulu HI 96839

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