Hawaii Association of 
Public Accountants

A Message from the Statewide President

Welcome to the Hawaii Association of Public Accountants (HAPA) website.  HAPA is the only statewide public accounting organization with chapters on Oahu, Maui, Big Island, and Kauai.  HAPA serves small to mid-sized CPA firm owners and employees, EAs, and other tax and accounting professionals.  We are volunteer driven and rely primarily upon members to help the accounting profession and our fellow tax and accounting practitioners.

HAPA provides accounting and tax seminars with substantive continuing professional education for CPAs, EAs, those needing IRS approved credits, and those needing tax, accounting, or ethics training.  We also provide opportunities for members to network through various social, community and sporting events.  

We are actively involved in legislative activities to help protect the interests of the public and small to mid-sized CPA firms in Hawaii, while continuing to advocate for high licensing standards for CPAs practicing in Hawaii.

We welcome those who are interested in joining HAPA.  We provide special membership rates for Young Professionals and Students.  Should you have any questions about HAPA, please do not hesitate to contact me or any officer listed.


Thank you and aloha,

Marilyn M. Niwao, M.S.P.H., J.D., CPA, CGMA

HAPA State President

Hawaii Association of Public Accountants is a 501(c)6 non-profit organization. P.O. Box 61043, Honolulu HI 96839

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