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.

  • The New AICPA Statements on Standards for Tax Services

    10 Oct 2024 2:38 PM | Anonymous member (Administrator)

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

    The New AICPA Statements on Standards for Tax Services

    With Doug Van Der Aa

    December 13, 2024 – 9:00 am – 10:45 am HST

    Register Here

    Download Registration Form

    Description:  The SSTS are tax standards that apply to all members who provide tax services and provide the framework for the AICPA ethical guidance for tax practitioners.  This program explores the revised AICPA Statements on Standards for Tax Services, effective January 1, 2024. 

    Learning Objectives: Upon completion, you will be able to:

    • Identify the recently revised SSTS guidelines for all tax practitioners
    • Apply new standards surrounding the AICPA Statements on Standards for Tax Services. 

    Major Topics:

    • Review of the new AICPA Statement on Standards for Tax Services
    • Reorganization of SSTS by type of work performed
    • Discuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities.

    Designed for: CPAs in public accounting and members in industry.

    Discussion Leader: Douglas J. Van Der Aa, CPA, JD

    Vendor: Van Der Aa Tax Ed, LLC

    Program Level: Basic

    Prerequisite: None

    Advanced preparation: None

    Field of Study:   Regulatory Ethics

    Recommended CPE Credit: 2 hours

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

    REGISTER ONLINE@ www.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:


  • Business Tax Update with Doug Van Der Aa

    10 Oct 2024 2:32 PM | 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 21 & 22, 2023 – 9:00 am – 12:40 pm HST (each day)

    Option 2: December 9 & 10, 2023 – 9:00 am – 12:40 pm HST (each day)

    Register Option 1

    Register Option 2

    Download Registration Form

    Description:  This program provides an update to the latest tax developments, rules and regulations impacting and business taxpayers, with a review and integration of the numerous recent legislations.

    Learning Objectives: Upon completion, you will be able to:

    • Implement practical strategies based on recent developments,
    • Identify and recall key compliance issues,
    • Identify and recall significant changes in tax forms.

    Major Topics:

    • Recent legislative developments, cases and rulings impacting various business entity taxpayers.
    • Inflation Reduction Act review and update
    • Cryptocurrency and Form 8300
    • FINCEN beneficial ownership rules
    • Changes in R&E deduction (Section 174)
    • ERC Audit Preparation
    • Pending Retroactive Tax Changes
    • Tax Depreciation after 100% Bonus
    • Partnership and S Corporation Update

    Designed for: CPAs in public practice and industry seeking an update on the latest business tax developments.

    Discussion Leader: Douglas J. Van Der Aa, CPA, JD

    Vendor: Van Der Aa Tax Ed, LLC

    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@ www.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

  • Individual Tax Update with Steve Dilley

    10 Oct 2024 2:25 PM | 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 25 & 26, 2024 – 9:00 am – 12:40 pm HST (each day)

    Option 2: December 4 & 5, 2024 – 9:00 am – 12:40 pm HST (each day) 

    Register Option 1

    Register Option 2

    Download Registration Form

    Description:

    This program provides an update to the latest tax developments, rules and regulations affecting individual taxpayers, including a review and integration of the numerous recent legislations. 

    Learning Objectives: Upon completion, you will be able to:

    • Implement practical strategies based on recent developments
    • Identify and recall key compliance issues
    • Identify and recall significant changes in tax forms

    Major Topics:

    • 2025 Tax Provision Sunsets
    • Proposed individual tax provisions
    • Recent legislative developments, cases and rulings impacting individual taxpayers
    • ACA premium tax credit
    • Passive activities - complete disposition
    • Inflation Reduction Act update
    • 2024 inflation rates
    • FBAR update
    • Virtual currency and enforcement
    • Property transactions
    • Gross income and deductions
    • Detailed coverage of:
      o  Installment sales and what happens when they go into default
      o  Comparison of personal and business casualty losses -- and thorough coverage of business casualty losses and gains from natural disasters
      o  Real estate professional election – when it doesn’t make sense and, surprisingly, when it DOES make sense
      o  Partnership distribution of property to partners – the complex rules and reporting on NEW REQUIRED Form 7217

    Designed for: CPAs in public practice and industry seeking an update on the latest individual tax developments.

    Discussion Leader: Steven C. Dilley, CPA, JD, PhD

    Vendor: 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@ www.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

  • Seminar Schedule Updated as of July 31, 2024

    26 Jul 2024 11:02 AM | Anonymous member (Administrator)


  • 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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