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

  • 28 Apr 2026 11:02 AM | Anonymous member (Administrator)

    Hawaii Association of Public Accountants


    70th Annual State Convention

    Koloa Landing Resort at Poipu, Kauai

    Autograph Collection Hotels

    June 3 - 6, 2026

    Download Registration Form

    Convention Highlights

    This year’s convention is hosted by the Kauai Chapter of HAPA with the assistance of all other island chapters. 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 hotel information at: https://koloalandingresort.com/. A hospitality room will be available.

    Seminars

    Seminars will be held all day on Thursday and Friday, June 4 and 5, 2026. Currently, technical sessions provide substantive continuing professional education and tentatively qualify for 14 hours of CPE for CPAs and 11 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 3, 2026: Poipu Bay Golf Course. 2250 Ainako St., Koloa, HI Report time – 9:30 a.m.; $95 includes green and cart fees.
    See Poipu Bay Golf :: Home of the PGA Grand Slam of Golf from 1994-2006

    70th Annual State Convention Banquet - Friday evening, June 5, 2026, 6:00 – 10:00 p.m.

    Convention Schedule

    Wednesday, June 3, 2026

    9:30 a.m.:         Report Time:

    HAPA Golf Tournament – Poipu Bay Golf Course 2250 Ainako St., Koloa, HI.; $95 includes green and cart fees. See Poipu Bay Golf :: Home of the PGA Grand Slam of Golf from 1994-2006

    5:30 p.m.:         Board of Directors Meeting  

    Thursday, June 4, 2026 

    7:30 a.m.:         Registration, Continental Breakfast

    8:00 a.m.:          Opening Messages, Greetings, and Announcements

    8:15 a.m. - noon:                    “Federal Tax Update”
    Speaker: Bob Jennings, CPA, EA of TaxSpeaker, Jeffersonville, IN

    Noon – 1:00 p.m.:          Lunch and General Membership Meeting, Part 1

    1:00 p.m. - 4:30 p.m.:          “Federal Tax Update” – (cont. from morning session)

    5:00 p.m. – 6:00 p.m.:           Hospitality room opens

    Friday, June 5, 2026

    7:30 a.m.:        Registration, Continental Breakfast

    8:00 a.m. – 9:50 a.m.:              “Interacting with the IRS – The AI Version” Covering Online tools for tax professionals, IRS use of AI in resolution, CADE 2 software”

    Speaker: Terry O’Leary Bakker CPA, EA of O’Leary’s Tax Service, Ltd., Vancouver, WA

    10:00 a.m. – 11:00 a.m.:        “Capital Market Update, and Alternative Investments”

    Speaker: William H. Atha II, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA

    11:10 a.m. - noon:        “Update on Delaware Statutory Trust”

    Speaker: Thomas Donahue, CEO, True North Companies LLC, Scottsdale, AZ

    Noon – 1:00 p.m.:          Lunch and General Membership Meeting, Part 2

    1:10 – 3:10 p.m.:          “U.S. and Hawaii Economic Outlooks”

    Speaker: Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics, Honolulu, Hawaii

    3:20 – 4:30 p.m.:          Open

    6:00 p.m. – 10:00 p.m.:          70th Annual HAPA State Convention Banquet Dinner & Program

    Wednesday, June 6, 2026:          Open

    CONTINUING PROFESSIONAL EDUCATION CREDITS FOR CPA:

    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 fourteen hours of CPE 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.

    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 is as follows:
    Book your group rate for HAPA Annual State Convention

    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.

  • 28 Apr 2026 11:00 AM | Anonymous member (Administrator)

    HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS

    OAHU CHAPTER ANNUAL INSTALLATION BANQUET

    Register Here

     28 May 5:30 PM

    Prince Waikiki
    100 Sails Restaurant
    100 Holomoana Street,
    Honolulu, HI 96815

    Members Free
    First Guest $50
    Additional Guests $75
    Children 6 -10 $30
    Children Under 6 Free

    Register at Hawaii Association of Public Accountants

    RSVP By May 20

    There will be a no-show fee of $100 charged for members and guests


    Download Form


    Oahu Chapter Slate of Officers
    For 2026 - 2027

    President: Eric Matsuda

    Vice President: Denise Yoshida
    Treasurer: Terry T. Tamura
    Secretary: Claudia S. Oshima
    Director: Jennifer Luke

    Director: Yi Chen



    HAPA 70th Annual Convention

    Koloa Landing Resort at Poipu, Kauai

    June 3 – 6, 2026

    This year’s convention offers two days of informative seminars and the opportunity to meet and unwind with other members of HAPA throughout the state at various social and sports events. Plan to attend now, and bring your family along to enjoy the convention events Convention Banquet and HAPA Golf Tournament.

    Visit the HAPA website for more convention and hotel information.


  • 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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