Hawaii Association of
Public Accountants


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.

  • 19 Jul 2024 12:46 PM | Anonymous member (Administrator)

    The Hawaii Association of Public Accountants presents:



    It is one of the highest rated AICPA Auditing Update courses in the country

    August 22, 2024, Thursday
    Webinar, live streaming only

    Registration: 7:45 a.m. – Seminar: 8:00 a.m. to 4:30 p.m.

    Registration Form

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

                      Creston, Washington           Accounting & Auditing               

    Learning Objectives: This course will enable practitioners to understand and apply the AICPA “clarification” auditing standards and the new SAS 145 risk assessment requirements.  Further, this course will provide guidance on how to perform an effective and profitable audit engagement.  This course Is loaded with practical aids to help enable participants to comply with the standards.  Troublesome areas as identified in peer reviews and litigation will be covered.  Participants who take this course will enjoy a smooth sailing in their peer reviews…guaranteed! 

    Major Subjects:

    ·         HUGE:  new SAS 145 risk assessment requirements.

    ·         Fulfilling responsibility to detect fraud

    ·         How to help clients design, implement and maintain their internal controls

    ·         Troublesome areas as identified in peer reviews and litigation

    ·         AICPA Auditing standards issued during the 18-month period prior to the program

    ·         The Quality Management Standards

    ·         How to perform profitable audits

    Designed For:

    This is a “must” course designed for practitioners in public practice who must understand and implement the clarification auditing standards, who need to be aware of common audit engagement deficiencies, and who are responsible for making audit engagements.

    Please register online at www.haopa.wildapricot.org

    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 $60.

  • 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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