The Hawaii Association of Public Accountants presents 

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

Extended Early Registration to Aug 20th

Download Registration Form

Register Here

Download Seminar Material

MAUI SEMINAR
Aug. 24 & 25, 2026
Maui Arts & Cultural Center – Alexa Higashi Rm. (Live) Wailuku, Maui Registration:  7:30 a.m. – Seminar:  8:00 a.m. to 4:30 p.m.

Lecturer:    Walter J. Haig, II, CPA                         Field of Study                     

                  Creston, Washington                      Accounting & Financial Reporting       

Learning Objectives: This course provides an update and review of all relevant authoritative pronouncements that a CPA must have an understanding of in order to properly prepare and report on the historical financial statements of small and medium sized businesses. This course also provides practical guidance to help accountants avoid common reporting and financial statement preparation mistakes.

Major Subjects:

• HUGE: Review of the new “Quality Management Standards” that are replacing the “Quality Control Standards” on December 15, 2025, including implementation guidance and illustrations of common policies and procedures to a firm might have to comply with the new standards. All firms that render financial reporting engagements must comply with the new “Quality Management Standards” even if they are not subject to peer review.

• All firms that render other accounting services (i.e., bookkeeping, payroll services, etc.) must also comply with the new “Quality Management Standards” even if they are not subject to peer review.
  

• Review of General Standards applicable to the preparation of financial presentations and reporting on financial presentations

• Troublesome standards applicable to the preparation of financial presentations and the reporting on financial presentations
• Update and review of the SSARS’
• Update of the Auditing Standards – Professional Compentency

Designed For:

This is a “must” course for “inside” accountants of an entity who are deemed to be preparers of an entity’s financial statements and “outside” accountants who report on financial statements

Includes continental breakfast and lunch.   

Please register online at www.haopa.wildapricot.org

Or

MAIL YOUR CHECK MADE PAYABLE TO “HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS”
ALONG WITH YOUR REGISTRATION FORM TO:

MAUI SEMINAR Marilyn M. Niwao, J.D., CPA Niwao & Roberts, CPAs, a P.C. 2145 Wells St. Suite 402 Wailuku, Hawaii 96793

____________________________________________________________________________________________________________________

REGISTRATION DEADLINE:  Registration must be received ten days prior to the seminar date.  Registrations received later will be on a space available basis.

CANCELLATION POLICY:  Cancellation after the early registration cut off date will be assessed a $50 administrative fee.  No refunds for cancellation within three (3) days prior to the seminar date.  No exceptions.

Paperless Seminar:  Seminar materials will be available for download from the HAPA website before the seminar.  The password will be emailed to attendees.

The Hawaii Association of Public Accountants presents 

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

Download Registration Form

Register Here

Download Seminar Material

OAHU SEMINAR
Aug. 27 & 28, 2026
Manoa Grand Ballroom Japanese Cultural Center 2454 So. Beretania Street, 5th Floor Registration:  7:30 a.m. – Seminar:  8:00 a.m. to 4:30 p.m.

Lecturer:    Walter J. Haig, II, CPA                         Field of Study                     

                  Creston, Washington                      Accounting & Financial Reporting       

Learning Objectives: This course provides an update and review of all relevant authoritative pronouncements that a CPA must have an understanding of in order to properly prepare and report on the historical financial statements of small and medium sized businesses. This course also provides practical guidance to help accountants avoid common reporting and financial statement preparation mistakes.

Major Subjects:

• HUGE: Review of the new “Quality Management Standards” that are replacing the “Quality Control Standards” on December 15, 2025, including implementation guidance and illustrations of common policies and procedures to a firm might have to comply with the new standards. All firms that render financial reporting engagements must comply with the new “Quality Management Standards” even if they are not subject to peer review.

• Review of General Standards applicable to the preparation of financial presentations and reporting on financial presentations

• Troublesome standards applicable to the preparation of financial presentations and the reporting on financial presentations
• Update and review of the SSARS’
• Update of the Auditing Standards – Professional Competency

Designed For:

This is a “must” course for “inside” accountants of an entity who are deemed to be preparers of an entity’s financial statements and “outside” accountants who report on financial statements

Includes continental breakfast and lunch.   

Please register online at www.haopa.wildapricot.org

Or

Mail in registration form to:
Carol Lee, Robert H Y Leong & Company
1164 Bishop Street Suite 530
Honolulu, Hawaii 98613
Phone: (808) 523-1621 Fax: (808) 599-8664

____________________________________________________________________________________________________________________

REGISTRATION DEADLINE:  Registration must be received ten days prior to the seminar date.  Registrations received later will be on a space available basis.

CANCELLATION POLICY:  Cancellation after the early registration cut off date will be assessed a $50 administrative fee.  No refunds for cancellation within three (3) days prior to the seminar date.  No exceptions.

*SPECIAL DISCOUNT RATE FOR FIRMS SENDING MORE THAN THREE PARTICIPANTS:  Firm pays full fees for the first three participants and discounted fees for additional participants employed by the same firm.  (All participants must be HAPA members to get the special discount rate)                                                                                                                                                

Paperless Seminar:  Seminar materials will be available for download from the HAPA website before the seminar.  The password will be emailed to attendees.

Paper Option:          Seminar material in print available for an additional $75.

The Hawaii Association of Public Accountants presents 

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

Extended Early Registration to Aug 20th

Download Registration Form

Register Here

Download Seminar Material

HILO SEMINAR
Sep. 1 & 2, 2026
Hilo Hawaiian Hotel – (Live) Hilo, Hawaii Registration:  7:30 a.m. – Seminar:  8:00 a.m. to 4:30 p.m.

Lecturer:    Walter J. Haig, II, CPA                         Field of Study                     

                  Creston, Washington                      Accounting & Financial Reporting       

Learning Objectives: This course provides an update and review of all relevant authoritative pronouncements that a CPA must have an understanding of in order to properly prepare and report on the historical financial statements of small and medium sized businesses. This course also provides practical guidance to help accountants avoid common reporting and financial statement preparation mistakes.

Major Subjects:

• HUGE: Review of the new “Quality Management Standards” that are replacing the “Quality Control Standards” on December 15, 2025, including implementation guidance and illustrations of common policies and procedures to a firm might have to comply with the new standards. All firms that render financial reporting engagements must comply with the new “Quality Management Standards” even if they are not subject to peer review.

• All firms that render other accounting services (i.e., bookkeeping, payroll services, etc.) must also comply with the new “Quality Management Standards” even if they are not subject to peer review.

• Review of General Standards applicable to the preparation of financial presentations and reporting on financial presentations

• Troublesome standards applicable to the preparation of financial presentations and the reporting on financial presentations
• Update and review of the SSARS’
• Update of the Auditing Standards – Professional Competency

Designed For:

This is a “must” course for “inside” accountants of an entity who are deemed to be preparers of an entity’s financial statements and “outside” accountants who report on financial statements

Includes continental breakfast and lunch.   

Please register online at www.haopa.wildapricot.org

Or

MAIL YOUR CHECK MADE PAYABLE TO “HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS”
ALONG WITH YOUR REGISTRATION FORM TO:

HILO SEMINAR Valerie Peralto, CPA Peralto & Co. CPAs Inc. P.O. Box 763 Hilo, Hawaii

____________________________________________________________________________________________________________________

REGISTRATION DEADLINE:  Registration must be received ten days prior to the seminar date.  Registrations received later will be on a space available basis.

CANCELLATION POLICY:  Cancellation after the early registration cut off date will be assessed a $50 administrative fee.  No refunds for cancellation within three (3) days prior to the seminar date.  No exceptions.

Paperless Seminar:  Seminar materials will be available for download from the HAPA website before the seminar.  The password will be emailed to attendees.

Paper Option:          Seminar material in print available for an additional $75. (Hilo site only)

The Oahu Chapter sponsored two scholarships presented at the annual Shidler College Business Night event, held on May 7, 2026, at the Sheraton Waikiki Hotel.
Regine Medeiros (second from left) received the $2,000 Special Junior in Accounting Award, and Bryan Nguyen (third from left) received the $2,500 Outstanding Senior in Accounting Award.

HAPA’s Oahu Chapter provides awards to accounting scholars and future accountants each year. This includes a $1,000 scholarship for students to use toward tuition at a two-year college or university and a $2000 awards for students to use toward tuition at a four-year college undergraduate, and graduate degree.

Eligibility

The applicant must:

• be enrolled for the Spring 2026 semester;
• be a resident of the State of Hawaii;
• have a grade point average of at least 3.0;
• have completed a requisite number of accounting classes (3 for two-year program, 4 for four-year program and 3 for graduate program); and
• not be a previous recipient for this scholarship.

Part-time students will be considered if they provide a written statement on the circumstances preventing them from being full-time students.

Application

The applicant should submit:

• a completed scholarship application form;
• a transcript of college record;
• a resume; and
• a one-page essay on the following topic:  a nontechnical aspect of public accounting that you expect will be challenging for you.

Applications will be evaluated based on the following weighted criteria:

• Overall presentation and essay – 40%
• Academic achievement – 25%
• Extracurricular activity- 20%
• Financial need - 15%

HAPA, at its discretion, may request additional details and/or documentation supporting applicants’ submissions as considered necessary during its review process.

Applications will be accepted electronically until January 17, 2026. Applications must be submitted in accordance with our instructions; these may be requested at lynne@ltncpa.com. Late or incomplete applications will not be accepted.

Download Application forms:

2026 Application for associate degree scholarship

2026 Application for undergraduate degree scholarship

2026 Application for graduate degree scholarship

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