Hawaii Association of Public Accountants
69th Annual State Convention
Prince Waikiki Hotel, Waikiki June 25 – 27, 2025

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Convention Highlights
This year’s convention is hosted by the Big Island Chapter of HAPA. It offers two days of informative seminars and the opportunity to meet and unwind with other members of HAPA from throughout the state at various social and sports events. Plan to attend now, and bring your family along! See Prince Waikiki hotel information at www.princewaikiki.com
Seminars
Seminars will be held all day on Thursday and Friday, June 26 and 27, 2025. Technical sessions provide substantive continuing professional education and qualify for 16.5 hrs. of CPE credits for CPAs and 9 hours of CE for EAs. Seminars, continental breakfasts, lunches and the Friday night banquet are included with the full registration fees.
Social and Sports Events
HAPA Golf Tournament - Wednesday, June 25, 2025: Pearl Country Club, 98-535 Kaonohi Street, Aiea, HI 96721. Tee Time – 9:00 a.m.; $82 includes green and cart fees.
See Pearl at Kalauao | 'Aiea, Hawai'i | Public Golf Course and Facility
Thursday night function – Cirque Du Soleil ‘Auana; 2300 Kalakaua Ave, Honolulu, HI. $75/adult, $60/children 3-11 years old; 8:30 p.m.
See ʻAuana - Cirque du Soleil
69th Annual State Convention Banquet - Friday evening, June 27, 2025, 6:30 – 10:30p.m.

69th HAPA ANNUAL STATE CONVENTION
CONVENTION SCHEDULE
(Total 16.5 Hours CPE)
Wednesday, June 25, 2025
8:00 a.m. HAPA Golf Tournament
Pearl Country Club, 98-535 Kaonohi Street, Aiea, HI 96721
Tee Time – 9:00 a.m.; $82 includes green and cart fees
5:00 p.m. Board of Directors Meeting
Thursday, June 26, 2025
7:20 a.m. Registration, Continental Breakfast
7:45 a.m. Opening Messages, Greetings, and Announcements
Opening Message –Nathan Colgrove, CPA, HAPA State President
8:00 - 11:45 a.m. Technical Session: “Federal Tax Update” (tentatively 8 hours CPE)
Lecturer: Bob Jennings, CPA, EA of Tax Speaker, Jeffersonville, Indiana
11:45 a.m. – 12:45 p.m. Lunch and General Membership Meeting, Part 1
12:45 p.m. - 4:15 p.m. Technical Session - “Federal Tax Update” (continuation)
8:30 p.m. Cirque Du Soleil ‘Auana
2300 Kalakaua Ave, Honolulu, HI. 96815
$75/adult, $60/children 3-11 years old
Friday, June 27, 2025
7:20 a.m. Registration, Continental Breakfast
7:55 - 9:20 a.m. Technical Session: “Protecting Assets from Nursing Home Costs” (1.5 Hours CPE)
Lecturer: Ethan R. Okura, Attorney, President – Okura & Associates, Honolulu, Hawaii
9:20 – 9:30 a.m. Break
Friday, June 27, 2025 (continued)
9:30 a.m. – 10:20 a.m. Technical Session: “Death of the Living Trust” – trust administration, including the new Uniform Trust Code (1 hour CPE)
Lecturers: Judy Yuriko Lee and Rosemarie Sam, Attorneys,
Partners – Goodsill Anderson Quinn & Stifel, Honolulu, Hawaii
10:20 a.m. – 10:30 a.m. Break
10:30 a.m. – 12:15 p.m. Technical Session: "Modern Section 529” and “Capital Market Update” (2 Hours CPE)
Lecturer: William H. Atha II, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA, and
Lecturer: Lisa Detanna, AIF, MBA, WMS, Managing Director, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA
12:15 a.m. – 1:15 p.m. Lunch and General Membership Meeting, Part 2
1:15 p.m. - 2:55 p.m. Technical Session: “Challenges of Operating in Today’s Digital Environment: A Practical Look at the Rules Governing Electronic Transactions, Privacy, Cybersecurity, and AI” (2 Hours CPE)
Lecturer: Thomas J. Smedinghoff, Esq., Attorney, Law Offices of Thomas J. Smedinghoff, Chicago, Illinois
2:55 p.m. – 3:05 p.m. Break
3:05 p.m. – 4:45 p.m. Technical Session: “U.S. and Hawaii Economic Outlooks” (2 Hours CPE)
Lecturer: Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics, Honolulu, Hawaii
6:30 p.m. – 10:30 p.m. 69th Annual State Convention Installation Banquet
CONTINUING PROFESSIONAL EDUCATION CREDITS FOR CPAS:
Seminars on Thursday and Friday provide at least fifty minutes of live instruction for each one hour of CPE as specified in the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs. The recommended CPE credits are sixteen and one-half hours for CPAs. The tax seminars are appropriate as live tax and tax update seminars for CPAs, EAs, and other tax and accounting professionals. No advance preparation is required