Hawaii Association of
Public Accountants

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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

  • HAPA 69th Annual State Convention

    14 Apr 2025 2:12 PM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants

    69th Annual State Convention

     Prince Waikiki Hotel, Waikiki June 25 – 27, 2025


    Download Registration Form

    Register Here

    Convention Highlights

    This year’s convention is hosted by the Big Island Chapter of HAPA.  It offers two days of informative seminars and the opportunity to meet and unwind with other members of HAPA from throughout the state at various social and sports events. Plan to attend now, and bring your family along!  See Prince Waikiki hotel information at www.princewaikiki.com

    Seminars

    Seminars will be held all day on Thursday and Friday, June 26 and 27, 2025.  Technical sessions provide substantive continuing professional education and qualify for 16.5 hrs. of CPE credits for CPAs and 9 hours of CE for EAs.  Seminars, continental breakfasts, lunches and the Friday night banquet are included with the full registration fees.

    Social and Sports Events

    HAPA Golf Tournament - Wednesday, June 25, 2025: Pearl Country Club, 98-535 Kaonohi Street, Aiea, HI  96721.  Tee Time – 9:00 a.m.; $82 includes green and cart fees.

    See Pearl at Kalauao | 'Aiea, Hawai'i | Public Golf Course and Facility


    Thursday night function – Cirque Du Soleil ‘Auana; 2300 Kalakaua Ave, Honolulu, HI. $75/adult, $60/children 3-11 years old; 8:30 p.m. 
    See ʻAuana - Cirque du Soleil


    69th Annual State Convention Banquet - Friday evening, June 27, 2025, 6:30 – 10:30p.m.


     69th HAPA ANNUAL STATE CONVENTION

     CONVENTION SCHEDULE

    (Total 16.5 Hours CPE)

    Wednesday, June 25, 2025 

    8:00 a.m.                           HAPA Golf Tournament

                                               Pearl Country Club, 98-535 Kaonohi Street, Aiea, HI  96721

                                                Tee Time – 9:00 a.m.; $82 includes green and cart fees

    5:00 p.m.                            Board of Directors Meeting

    Thursday, June 26, 2025 

    7:20 a.m.                            Registration, Continental Breakfast

    7:45 a.m.                            Opening Messages, Greetings, and Announcements   

                                               Opening Message –Nathan Colgrove, CPA, HAPA State President

    8:00 - 11:45 a.m.                Technical Session: “Federal Tax Update” (tentatively 8 hours CPE)                                     

                                               Lecturer:  Bob Jennings, CPA, EA of Tax Speaker, Jeffersonville, Indiana

    11:45 a.m. – 12:45 p.m.     Lunch and General Membership Meeting, Part 1          

    12:45 p.m. - 4:15 p.m.        Technical Session - “Federal Tax Update” (continuation)

    8:30 p.m.                            Cirque Du Soleil ‘Auana

                                               2300 Kalakaua Ave, Honolulu, HI.  96815

                                               $75/adult, $60/children 3-11 years old

    Friday, June 27, 2025    

              

    7:20 a.m.                            Registration, Continental Breakfast

    7:55 - 9:20 a.m.                  Technical Session: “Protecting Assets from Nursing Home Costs” (1.5 Hours CPE)

    Lecturer:  Ethan R. Okura, Attorney, President – Okura & Associates, Honolulu, Hawaii

    9:20 – 9:30 a.m.                 Break

    Friday, June 27, 2025    (continued)

    9:30 a.m. – 10:20 a.m.       Technical Session: “Death of the Living Trust” – trust administration, including the new Uniform Trust Code (1 hour CPE)

    Lecturers:  Judy Yuriko Lee and Rosemarie Sam, Attorneys,

    Partners – Goodsill Anderson Quinn & Stifel, Honolulu, Hawaii

    10:20 a.m. – 10:30 a.m.     Break

    10:30 a.m. – 12:15 p.m.    Technical Session: "Modern Section 529” and “Capital Market Update” (2 Hours CPE)

    Lecturer:  William H. Atha II, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA, and

    Lecturer:  Lisa Detanna, AIF, MBA, WMS, Managing Director, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA

    12:15 a.m. – 1:15 p.m.       Lunch and General Membership Meeting, Part 2

    1:15 p.m. - 2:55 p.m.         Technical Session: “Challenges of Operating in Today’s Digital Environment:  A Practical Look at the Rules Governing Electronic Transactions, Privacy, Cybersecurity, and AI” (2 Hours CPE)

    Lecturer:  Thomas J. Smedinghoff, Esq., Attorney, Law Offices of Thomas J. Smedinghoff, Chicago, Illinois

    2:55 p.m. – 3:05 p.m.         Break

    3:05 p.m. – 4:45 p.m.         Technical Session: “U.S. and Hawaii Economic Outlooks” (2 Hours CPE)

    Lecturer:  Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics, Honolulu, Hawaii

    6:30 p.m.  – 10:30 p.m.     69th Annual State Convention Installation Banquet

    CONTINUING PROFESSIONAL EDUCATION CREDITS FOR CPAS:

    Seminars on Thursday and Friday provide at least fifty minutes of live instruction for each one hour of CPE as specified in the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs.  The recommended CPE credits are sixteen and one-half hours for CPAs.  The tax seminars are appropriate as live tax and tax update seminars for CPAs, EAs, and other tax and accounting professionals.  No advance preparation is required 

    69th HAPA ANNUAL STATE CONVENTION

    JUNE 25 – 27, 2025, Prince Waikiki Hotel, Honolulu

    REGISTRATION RULES

    REGISTRATION FEES

    Registration fees include seminars, continental breakfasts, lunches and Friday night banquet.  Early registration forms and payments must be postmarked by May 9, 2025.  Late registration fees will apply for all registration forms and payments received after this date.  HAPA and NSA member fees are available ONLY to paid-up members.  Non-Member registration fees will apply to delinquent members (unpaid member dues).  All convention participants, HAPA members, spouses and guests are invited to sign up for the golf tournament and the Cirque Du Soleil ‘Auana Thursday evening event.

    SPECIAL CONVENTION REGISTRATION FEE REBATES

    In order to encourage attendance, the various neighbor island chapters may be offering special registration fee rebates to HAPA members only in good standing, attending all seminar sessions and annual lunch meetings for both days.  Contact your Island Chapter president for more details

    CANCELLATIONS

    Cancellation notification received prior to June 3, 2025 will be refunded 100%.  Cancellations prior to June 13, 2025 will be refunded at 75%.  The refund percentages apply to fees for registration and all other events.  Any cancellation received thereafter will not qualify for any refund of the registration fee and the extra event tickets.

    HOTEL, TRAVEL AND LOCAL TRANSPORTATION

    Each participant is responsible for his/her own hotel, travel and ground transportation arrangements and costs.

    Accommodations

    We have a limited block of rooms reserved at the Prince Waikiki Hotel from Sunday, June 22, 2025 and departing on Tuesday, July 1, 2025 at special convention rates.  Run of ocean rooms are discounted at $255.00 plus taxes, and suites are also offered.  Resort fees are waived with all inclusions, and there is 50% off all self-parking, valet-parking, and overnight parking charges.     

    See Prince Hotel Waikiki website at www.princewaikiki.com.  Please book your hotel rooms directly using the  Reservation Link below:

    https://reservations.princewaikiki.com/book/dates-of-stay?domain=url.emailprotection.link&groupID=4507203

    SPECIAL AIRFARE RATES AVAILABLE THROUGH HAPA’S HAWAIIAN AIRLINES PREFERRED AFFILIATE PROGRAM

    HAPA is pleased to announce its participation in the Hawaiian Airlines Preferred Affiliate Program.  Special discounted airfares are available to HAPA members and their families.  Theses discounts change from time to time and the program offers the lowest available HawaiianAir.com web fares, in addition to discounted fares such as 5% off for flights between the mainland U.S. and Hawaii.  HAPA members should book their reservation as follows:

    Step 1.  Log onto Preferred Affiliate | Hawaiian Airlines.

    Step 2.  Enter our program code "HAPAHAL"(not case sensitive)

    This is another HAPA member benefit.  Use this code to fly to the HAPA State Convention in Las Vegas and for any other trips you may take between islands or to the mainland.  You will still be able to earn your own Hawaiian Miles under this program.

    REGISTRATION FORMS & PAYMENTS

    Make checks payable to:  Hawaii Association of Public Accountants

    Mail registration forms (pages 4 – 6) and check to:

    HAPA c/o Valerie Peralto, CPA
    Peralto & Co. CPAs Inc.
    P.O. Box 763
    Hilo, Hawaii 96721

    Alternatively, you may

                Register and Pay Online (after April 15, 2025) at: 

                                        Hawaiiassociationofpublicaccountants.com

    QUESTIONS regarding Registration?

    Contact Valerie Peralto, CPA at vperalto@hilo808.net for mail-in registration.

    Contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net for online registration.

    Seminar speakers – Marilyn M. Niwao, J.D., CPA, CGMA at niwao@mauicpa.com

    Hotel rooms – Catherine Madden, CPA at catherine@thecpagrouphilo.com

    Golf Tournament – Creighton Aotani at caotani@pacificbridgeinternational.net

  • HAPA Oahu Chapter Installation Banquet 2025

    13 Apr 2025 2:24 PM | Anonymous member (Administrator)

    HAPA Oahu Chapter
    Installation Banquet 2025

    Friday Evening, June 6, 2025
    5:30 p.m. – 9:00 p.m.

    3660 on the Rise
    3660 Waialae Avenue
    Honolulu, HI 96816

    Members Free
    First Guest $50 — Additional guests $75 each
    Children 6 -10 years old $30 each
    Children 5 years old and under free
    there will be a no-show fee of $100 for members and guests

    Download Form

    Register Here

    Title:  Tariffs and the Long-Term Outlook for the U.S Economy

    Guest Speaker: John J. Dougherty, President/Co-Founder of Old Glory Asset Management 

    John is the President and Co-founder of Old Glory Asset Management and has over 30 years of experience in the investment industry. John had previously worked for Turner Investment Partners as Director of Taft Hartley Marketing and Client Service – Principal.  John received an M.B.A. in Finance from Villanova University and a B.S. in Finance from The Pennsylvania State University.



    Oahu Chapter Slate of Officers
    For 2025 - 2026

    President: Eric Matsuda

    Vice President: Denise Yoshida
    Treasurer: Terry T. Tamura
    Secretary: Claudia S. Oshima
    Director: Jennifer Luke

    Director: Yi Chen


    HAPA 69th Annual State Convention

    Prince Waikiki Hotel, Honolulu, Hawaii

    June 25 – 27, 2025

    This year’s convention offers two days of informative seminars, and the opportunity to meet and unwind with other members of HAPA from throughout the state at various social events.  Plan to attend now, and bring your family along to enjoy the convention events – Convention Banquet and separate fee special events: HAPA Golf Tournament and `Auana – Cirque du Soleil.

    Visit the HAPA website for more convention and hotel information.

    Convention Rebate for Oahu Chapter Members $50*

    *Must meet the following to qualify for the rebate:

    1) Must be a member in good standing

    2) Must be a paid registered convention attendee

    Registration form is available on http://hawaiiassociationofpublicaccountants.com


  • Oahu Chapter 2025 Students' Night Scholarships Recipients

    6 Mar 2025 11:51 AM | Anonymous member (Administrator)

    Recipients of the Oahu Chapter scholarships were announced at the annual Student Night event held on February 27, 2025.


    From left, Fred Tamayo, Shidler School of Business, recipient of a $2,000 scholarship;

    Kent Miyano, Kapiolani Community College, recipient of a $1,000 scholarship; and

    Kaedin Okimoto, Shidler School of Business, recipient of a $2,000 scholarship.


  • Oahu Chapter Students' Night Video

    10 May 2022 1:55 PM | Jason Nakano (Administrator)

    Click to view: Hawaii Association of Public Accountants Oahu Chapter Students' Night 2022 video

  • HAPA Opposes CPA Mobility

    28 Jan 2022 2:16 PM | Jason Nakano (Administrator)


    CPA Mobility – Why the Big Fuss?

    Hawaii Laws already allow out-of-state CPAs to practice in Hawaii through temporary permits to practice, without having to obtain a Hawaii CPA license.

    Hawaii CPA mobility legislation has nothing to do with movement by Hawaii CPA licenses to other states. Since CPA licensing laws are enacted by each state and no two states’ laws are alike, practitioners should check the other state laws concerning not only individual CPA mobility but CPA firm mobility if they seek to practice in other states.

    Why are the HSCPA and AICPA promoting “No Notice, No Fees, No Escape” mobility?

    The business model for large international CPA firms has changed over years. 

    The proposed legislation promoted by the HSCPA is meant to meet the needs of large international CPA firms. Building on their large domestic regional offices and their overseas outsourcing offices, the international firms now want to foreign-insource into the United States. The combination of 1) interstate individual mobility, 2) licensing of foreign accountants as U.S. CPAs in certain other states, and 3) CPA firm mobility completes the framework to maximize profits with foreign staff working on U.S. soil, including Hawaii. Currently under Hawaii law, foreign accountants who reside overseas cannot obtain a Hawaii CPA license. If the licensing scheme sought by the international CPA firms is adopted in Hawaii, the casualty will be jobs for Hawaii’s residents and students.

    Why No Notice?

    Without notice, CPAs from other states or countries can come and go like ghosts, leaving no tax audit trail for the Hawaii Department of Taxation and without paying their fair share of Hawaii taxes.

    From HAPA’s previous two year study of individual CPA temporary permit holders, over 70% of the out-of-state CPA firms, whose partners or employees obtained temporary permits to practice in Hawaii, did not obtain a Hawaii GET license or pay taxes as required by the State of Hawaii.  Without any notice, the State of Hawaii will be unable to collect taxes from out-of-state practitioners and their firms, leaving Hawaii’s tax burden on the shoulders of resident CPAs.

    HAPA’s position is that notice is required to ensure non-resident CPAs and their firms pay their fair share of Hawaii’s taxes for the privilege of doing business in Hawaii.

    Why No Fees?

    Again, without fees, there is no trail revealing non-resident CPAs and their firms worked in Hawaii. Furthermore, fees fund the governmental administration of CPA licensing and related consumer protection in the state. No fees for non-resident CPAs and their firms means resident CPAs and their firms will pay the entire bill for investigating and sanctioning non-resident CPAs and their firms who hurt Hawaii’s consumers. The combination of No Notice and No Fees will result in a “catch me if you can” tax haven for non-resident CPA practitioners working in Hawaii.

    Why No Escape?

    In January 2010, HAPA submitted a written complaint with the Board of Public Accountancy regarding nonpayment of Hawaii taxes by out-of-state CPA firms. The complaint identified the out-of-state CPAs, their firms, and their clients. More than the 5 years after the filing of the complaint the matter remains stalled in RICO. Despite the numerous follow-up inquiries by State Representative Isaac W. Choy, there has been no enforcement action or sanctions by the Hawaii Board of Public Accountancy for these numerous violations of ethical standards governing the practice of public accounting in Hawaii.

    It is simple common sense that No Notice + No Fees = No Enforcement

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

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