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.

Upcoming events

  • 2 Sep 2023 7:06 AM | Jason Nakano (Administrator)

    This scholarship was established by the Oahu Chapter of the Hawaii Association of Public Accountants (HAPA) to encourage students to pursue careers in the field of public accounting. HAPA is a professional organization of accountants in public practice providing accounting and financial statement services for individuals and small businesses. HAPA is the Hawaii chapter of the National Society of Accountants.


    A $2,000 scholarship is available for students in undergraduate or graduate programs on Oahu.  A $1,000 scholarship is available for students in two-year college programs on Oahu. The application deadline is October 16, 2023. 

    go to scholarship page for more information and application forms

  • 31 Aug 2023 10:06 AM | Anonymous member (Administrator)

    Oahu Chapter Special Announcement

    Walter Haig Presentation Early Registration Extended to

    September 18, 2023

    After Walter Haig Friday In-Person Seminar Special Buffet


    The Walter Haig Annual Accounting and Reporting Standards – Update and Review seminar early registration is extended to September 18, 2023.  Please note that the Quality Control Standards have been revised.  Walter will be covering the new Quality Management Standards.  This will be especially helpful for those firms that are subject to peer review.  You will be able to participate in the Oahu Chapter seminar either in-person or online.  Register on our website.

    As a special incentive to those attending the Oahu Chapter seminar in person, we would like to invite you to attend our September 2023 After Seminar Event which will be held immediately after the seminar on Friday, September 29, 2023, in the same seminar room.  We will feature a delicious buffet dinner and introduce you to Hawaii's own Bitter Root Brewery Ginger Beer.  There are alcoholic and non-alcoholic versions of this product.  This product was developed by University of Hawaii students.  Some of the development team will be available to describe the development process. 

    Bitter Root Brewery was featured in Honolulu Magazine.  To find out more about them use the QR code below to watch a You Tube video interview.

    The event is free to those attending the seminar in person only and HAPA Oahu Chapter Young Accountants.  Those that have already registered for the online webinar can change to in-person at no charge.   Space may be limited.  See the attached flyer for more details. 

    To attend the After Seminar Event you must send in your registration form, call Carol Lee at (808) 523-1621 or e-mail Carol at clee@rleongco.com.   The registration deadline is September 20, 2023.  

    NO shows will be charged a $25.00 fee.


    HAPA Oahu After Seminar Party Flyer Sept 2023.pdf

  • 28 Aug 2023 9:01 AM | Anonymous member (Administrator)

  • 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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