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.

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.

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

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 70^th Annual State Convention

Kauai:  June 3 – 5, 2026 – Koloa Landing Resort at Poipu, Autograph Collection