The Hawaii Association of Public Accountants – Oahu Chapter Presents

Professional Tax Institute – 2025 Individual Tax Updates
Live in Person or Online

Register Here

Download Registration Form PDF

Japanese Cultural Center of Hawaii 2454 South Beretania Street Honolulu, Hawaii January 6 and 7, 2026 Registration:  7:30 a.m. – Seminar: 8:00 a.m. to 4:00 p.m.

Recommended CPE 16 hours – Approved provider for EA and RTRP requirements Field of Study – Taxes

SPEAKERS:      Randall R. Carlson, EA            Paul C. Bumgarner, EA

                        Frances J. Coet, CPA                Ronald D. Powell, EA

TOPICS:           Presenting 16 hours of the latest tax law information

• One Big Beautiful Bill Act (Individual, Energy, Business Provisions) 
• New Developments (Social Security Fairness Act, Disaster Relief, TCJA) 
• Individual Taxpayer (Schedule A items, Theft Losses Related to Internet Scams) 
  
• IRS Update (Online accounts, Alternative Dispute Resolution) 
  
• Ethics - Due Diligence 
  
• S Corp Formation 
  
• Real Estate Rental Activity Issues 
  
• Schedule E
  
• Various Specialized Trusts
  
• Small Business (Retirement Plans) 
  
• Rulings and Court Cases
  

Paperless Seminar: Seminar materials will be available for download from the HAPA website after January 3, 2026.  Password will be emailed to attendees.

Federal Tax Workbook: Available only for live-in person attendee - There is a limited supply of hard copies of the Federal Tax Workbook available for purchase. The cost is $50. It will be distributed on a first-come, first-served basis based upon when registration is received.  

Included in Seminar Cost: Continental breakfast, lunch, refreshment breaks, WIFI access and 8 hour validated parking at the Japanese Cultural Center of Hawaii.

Registration Deadline: December 29, 2025. Registration received later will be on a space available basis. 

Cancellation Policy: Cancellation after the early registration cutoff date will be assessed a $50 administrative fee. No refunds for cancellation within (7) days prior to the seminar date. No exceptions.

REGISTER AND PAY ONLINE at hawaiiassociationofpublicaccountants.com

Online registration will accept major credit cards and ACH payments.

Questions regarding Online Registration

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

OR

MAIL YOUR CHECK ALONG WITH YOUR REGISTRATION FORM TO:

Eric Matsuda, CPA
1481 S. King St., Ste. 523
Honolulu, HI  96814

The Hawaii Association of Public Accountants Presents

Professional Tax Institute – 2025 Individual Tax Updates

Download Registration Form PDF

MAUI SEMINAR January 8 – 9, 2026 Maui Beach Hotel – Live Kahului, Maui

HILO SEMINAR January 7 – 8, 2026 Hilo Hawaiian Hotel - Live Hilo, Hawaii

Registration:  7:30 a.m.                           Seminar:  8:00 a.m. to 4:00 p.m.

SPEAKERS:      Randall R. Carlson, EA            Paul C. Bumgarner, EA

                        Frances J. Coet, CPA                Ronald D. Powell, EA

TOPICS:           Presenting 16 hours of the latest tax law information

• One Big Beautiful Bill Act (Individual, Energy, Business Provisions) 
• New Developments (Social Security Fairness Act, Disaster Relief, TCJA)
  
• Individual Taxpayer (Schedule A items, Theft Losses Related to Internet Scams) 
  
• IRS Update (Online accounts, Alternative Dispute Resolution) 
  
• Ethics - Due Diligence
  
• S Corp Formation 
  
• Real Estate Rental Activity Issues
  
• Schedule E
  
• Various Specialized Trusts
  
• Small Business (Retirement Plans) 
  
• Rulings and Court Cases
  

Attendees will receive a hard copy of the Federal Tax Workbook and many additional conference materials.  (Note: there is a limited supply of hard copy materials, and it will be distributed on a first-come, first-served basis based upon when registration is received.)  There will also be access to online updated text and other tools you will find indispensable to your practice.

Registration Deadline: December 29, 2025. Registration received later will be on a space available basis.

Included in Seminar Cost: Continental breakfast and lunch will be provided.

Cancellation Policy: Cancellation after the early registration cutoff date will be assessed a $50 administrative fee. No refunds for cancellation within (7) days prior to the seminar date.  No exceptions.

For Maui and Hilo Seminars only:

MAIL YOUR CHECK PAYABLE TO HAPA, ALONG WITH YOUR REGISTRATION FORM TO:

MAUI	HILO
Marilyn M. Niwao, JD, CPA Niwao & Roberts, CPAs, A P.C. 2145 Wells St., Ste. 402 Wailuku, HI  96793 Phone:  242-4600   Ÿ     Fax:  242-4607	Valerie Peralto, CPA Peralto & Co., CPAs, Inc. P.O. Box 763 Hilo, HI  96721 Phone:  961-3462   Ÿ      Fax:  961-3571

The Hawaii Association of Public Accountants Presents

Professional Tax Institute – 2025 Individual Tax Updates

Download Registration Form PDF

MAUI SEMINAR January 8 – 9, 2026 Maui Beach Hotel – Live Kahului, Maui

HILO SEMINAR January 7 – 8, 2026 Hilo Hawaiian Hotel - Live Hilo, Hawaii

Registration:  7:30 a.m.                           Seminar:  8:00 a.m. to 4:00 p.m.

SPEAKERS:      Randall R. Carlson, EA            Paul C. Bumgarner, EA

                        Frances J. Coet, CPA                Ronald D. Powell, EA

TOPICS:           Presenting 16 hours of the latest tax law information

• One Big Beautiful Bill Act (Individual, Energy, Business Provisions) 
• New Developments (Social Security Fairness Act, Disaster Relief, TCJA)
  
• Individual Taxpayer (Schedule A items, Theft Losses Related to Internet Scams) 
  
• IRS Update (Online accounts, Alternative Dispute Resolution) 
  
• Ethics - Due Diligence
  
• S Corp Formation 
  
• Real Estate Rental Activity Issues
  
• Schedule E
  
• Various Specialized Trusts
  
• Small Business (Retirement Plans) 
  
• Rulings and Court Cases
  

Attendees will receive a hard copy of the Federal Tax Workbook and many additional conference materials.  (Note: there is a limited supply of hard copy materials, and it will be distributed on a first-come, first-served basis based upon when registration is received.)  There will also be access to online updated text and other tools you will find indispensable to your practice.

Registration Deadline: December 29, 2025. Registration received later will be on a space available basis.

Included in Seminar Cost: Continental breakfast and lunch will be provided.

Cancellation Policy: Cancellation after the early registration cutoff date will be assessed a $50 administrative fee. No refunds for cancellation within (7) days prior to the seminar date.  No exceptions.

For Maui and Hilo Seminars only:

MAIL YOUR CHECK PAYABLE TO HAPA, ALONG WITH YOUR REGISTRATION FORM TO:

MAUI	HILO
Marilyn M. Niwao, JD, CPA Niwao & Roberts, CPAs, A P.C. 2145 Wells St., Ste. 402 Wailuku, HI  96793 Phone:  242-4600   Ÿ     Fax:  242-4607	Valerie Peralto, CPA Peralto & Co., CPAs, Inc. P.O. Box 763 Hilo, HI  96721 Phone:  961-3462   Ÿ      Fax:  961-3571

Hawaii Association of Public Accountants presents

2025 Tax Updates & Ethics
with Steve Dilley & Doug Van Der Aa

Individual Tax Update with Steve Dilley

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.

Recommended CPE: 8 hours Taxes

Option 1: November 13 & 14, 2025 – CLICK HERE to register

Option 2: December 2 & 3, 2025 – CLICK HERE to register

Business Tax Update with Doug Van Der Aa

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!

Recommended CPE: 8 hours Taxes

Option 1: November 24 & 25, 2025 – CLICK HERE to register

Option 2: December 8 & 9, 2025 – CLICK HERE to register

Ethics Options

Ethical Practices & Responsibilities Under Circular 230

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.
Presenter: Steve Dilley

November 18 - 9:00 am – 10:45 am HST – CLICK HERE to register

Tax Practice Ethical Challenges and Circular 230

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.
Presenter: Doug Van Der Aa

December 12, 9:00 am – 10:45 am HST – CLICK HERE to register

To register, visit:

https://haopa.wildapricot.org/

Got questions? Contact the Hawaii Association of Public Accountants at:

e.matsuda2@hawaiiantel.net

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:

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 70^th Annual State Convention

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