Hawaii Association of 
Public Accountants

HAPA Committee Chairpersons

Committee Chairperson Email
Accountants Practice and Ethics Walter Lau
Co-Chair
wtylau@gmail.com
Accountants Practice and Ethics Craig Hirai
Co-Chair
craigkhirai@gmail.com
Constitution Bylaws and Policies Gilbert Matsumoto gilbert@tmgcpa.com
Continuing Education Marilyn Niwao
Co-Chair
mniwao@aol.com
Continuing Education Dick Oshima
Co-Chair
oshima@oshimacpa.com
Convention Marilyn Niwao mniwao@aol.com
Finance and Investment Darryl Komo dkomo@rleongco.com
Government Relations Dick Oshima oshima@oshimacpa.com
Legislative Marilyn Niwao mniwao@aol.com
Membership Eric Matsuda e.matsuda2@hawaiiantel.net
Website and Public Relations Gary Miyashiro
Co-Chair
gary@mcghawaii.com
Website and Public Relations Claudia Oshima
Co-Chair
oshimac2009@aol.com
Nominations Marilyn Niwao mniwao@aol.com
Student Affairs Denise Yoshida den313manoa@yahoo.com

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

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