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

  • 6 Feb 2026 2:14 PM | Anonymous member (Administrator)

    REGISTRATION FORM AT A LATER DATE

    Hawaii Association of Public Accountants

    70th Annual State Convention

    Koloa Landing Resort at Poipu, Kauai

    Autograph Collection Hotels

    Koloa, Hawaii

    Hosted by the Kauai Chapter of HAPA,
    with assistance from all other island chapters


    Tentative Schedule will include:

    Wednesday, June 3, 2026 –     Golf Tournament – Poipu Bay Golf Course Report time 9:30 a.m.

    Board of Directors Meeting – 5:00 p.m.

    Thursday, June 4, 2026 – Federal Tax Update” (tentatively 8 hours CPE)

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

    Friday, June 5, 2026 – Technical Sessions (incomplete – we will be having 8 hours CPE, but the below CPE is only for 2 hours. Current Plan is to offer a course on estate and trusts, and perhaps a course on AI and/or the economy)

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

    “Update on Delaware Statutory Trusts (DST)” Lecturer: Thomas Donahue, CEO, True North Companies LLC

    Friday evening, June 5, 2026 – 70th Annual HAPA State Convention Banquet

    Saturday, June 6, 2026 – (currently open or in planning stages)

    Convention Hotel

    Koloa Landing Resort at Poipu, Autograph Collection, on Kauai

    See https://koloalandingresort.com/

    Our Annual HAPA Group Rate is $325 plus tax for a King Studio Island View Balcony Room for the convention period. Resort fees will be taken off at checkout.

    There are a limited number of rooms available, so please make your reservations as soon as possible.

    Hotel Link as Followed

    HAPA Annual State Convention
    Start Date: Three days prior to convention date
    End Date: Tuesday, June 09, 2026
    Last Day to book: Sunday, May 10, 2026 or until rooms are sold out.

    If you are a Marriott Bonvoy member, you may book by calling
    1-800-399-4229.

    Convention Registration fees

    HAPA or NSA member early registration fees - $550 (deadline May 1, 2026) HAPA or NSA late registration fees - $675

    Nonmembers –Early Registration fees - $675 (deadline May 1, 2026)
    Late registration fees - $785

    Golf Fees and any other events (including event for banquet guests) are separate costs. More information will be available when schedule is set and registration form is sent out.

    Mark Your Calendar and Make Your Hotel Reservations Now!!!

  • 27 Jan 2026 2:20 PM | Anonymous member (Administrator)

    THE OAHU CHAPTER OF THE HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS PRESENTS:

    STUDENTS’ NIGHT

    Download Registration Form

    STUDENT RESUMES

    Promote the accounting profession.

    Share your experiences about the accounting profession.

    Meet the accounting students from the University of Hawaii, Chaminade University, Hawaii Pacific University, Brigham Young University, University of Hawaii-West Oahu, Kapiolani Community College and Leeward Community College.

    Thursday, February 19, 2026

    5:30-9:00 p.m.

    Manoa Grand Ballroom at the Japanese Cultural Center
    2454 South Beretania Street

    Cost is $40 per Person, Professors $40, Students $20

    Please send registration and payment by February 10, 2026

    Parking in the Japanese Cultural Center parking structure on South Beretania Street

    If you have any questions, contact:

    Darryl Komo at (808) 356-8775  -or- dkomo@rleongco.com

    Delicious Dinner will be provided. Validated Parking Included.

    We recommend that more than one member of each firm or business attend this event to allow more interaction with students.

  • 15 Jan 2026 2:00 PM | Anonymous member (Administrator)

    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


  • 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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