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    <title>HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS Home</title>
    <link>https://haopa.wildapricot.org/</link>
    <description>HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS blog posts</description>
    <dc:creator>HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS</dc:creator>
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    <pubDate>Mon, 01 Jun 2026 10:43:58 GMT</pubDate>
    <lastBuildDate>Mon, 01 Jun 2026 10:43:58 GMT</lastBuildDate>
    <item>
      <pubDate>Tue, 28 Apr 2026 21:02:00 GMT</pubDate>
      <title>70th Annual State Convention</title>
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&lt;p align="center" style="line-height: 16px;"&gt;&lt;font color="#0000FF" face="Lucida Fax, serif" style="font-size: 30px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;em&gt;June 3 - 6, 2026&lt;/em&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;Thursday Materials:&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;font color="#373737"&gt;1.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&amp;nbsp;&lt;font style="font-size: 16px;"&gt;Bob Jennings&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;ul&gt;
  &lt;li&gt;
    &lt;p align="left"&gt;&lt;strong&gt;&lt;a href="https://haopa.wildapricot.org/resources/2026%20Mid%20Year%20Tax%20Update%20Live%20Ebook.pdf" target="_blank"&gt;Federal Tax Update&lt;/a&gt;&lt;/strong&gt;&lt;/p&gt;
  &lt;/li&gt;
&lt;/ul&gt;

&lt;p align="left"&gt;&lt;strong&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;Friday Materials:&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;strong&gt;&lt;strong&gt;&lt;strong&gt;&lt;font color="#373737"&gt;&lt;font&gt;1.&lt;/font&gt;&lt;font style="font-size: 9px;"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;/font&gt;&amp;nbsp;&lt;/strong&gt;&lt;font color="#373737" style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font&gt;&lt;font color="#373737" face="Open Sans, sans-serif" style="font-size: 16px;"&gt;&lt;strong&gt;William H. Atha II&lt;/strong&gt;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;ul&gt;
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    &lt;p align="left"&gt;&lt;a href="https://haopa.wildapricot.org/resources/Alternative%20Investments%20%20What%20Are%20They%202026%20%201088952.pdf" target="_blank"&gt;&lt;strong&gt;Alternative Investments: What are they, how to use them?&lt;/strong&gt;&lt;/a&gt;&lt;/p&gt;
  &lt;/li&gt;
&lt;/ul&gt;

&lt;p align="center" style="line-height: 16px;"&gt;&lt;font color="#0000FF" face="Lucida Fax, serif" style="font-size: 24px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;span&gt;&lt;a href="https://haopa.wildapricot.org/resources/HAPA%20State%20Convention%20on%20Kauai%20-%202026%20Registration%20Form%20Draft%202.pdf" target="_blank"&gt;Download Registration Form&lt;/a&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="center" style="line-height: 15px;"&gt;&lt;strong&gt;&lt;em&gt;&lt;font color="#0000FF" face="Lucida Fax, serif" style="font-size: 16px;"&gt;&lt;img src="https://haopa.wildapricot.org/resources/Pictures/koloa%20landing%20resort.jpg" alt="" title="" border="0"&gt;&lt;/font&gt;&lt;/em&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;" align="center"&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;em&gt;&lt;u&gt;&lt;font face="Lucida Fax, serif" color="#333333"&gt;Convention Highlights&lt;/font&gt;&lt;/u&gt;&lt;/em&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;" align="left"&gt;&lt;font&gt;&lt;span&gt;&lt;font color="#333333"&gt;&lt;font face="Arial, Helvetica, sans-serif" style="font-size: 16px;"&gt;&lt;span&gt;&lt;strong&gt;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: &lt;a href="https://koloalandingresort.com/" target="_blank"&gt;https://koloalandingresort.com/&lt;/a&gt;. A hospitality room will be available.&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/span&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;" align="center"&gt;&lt;font&gt;&lt;span&gt;&lt;font color="#333333"&gt;&lt;font face="Arial, Helvetica, sans-serif"&gt;&lt;span&gt;&lt;font&gt;&lt;strong&gt;&lt;em&gt;&lt;u&gt;&lt;font face="Lucida Fax, serif" color="#333333" style="font-size: 18px;"&gt;Seminars&lt;/font&gt;&lt;/u&gt;&lt;/em&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/span&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;font&gt;&lt;font color="#333333"&gt;&lt;font face="Arial, Helvetica, sans-serif"&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;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.&lt;/strong&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;font&gt;&lt;font color="#333333"&gt;&lt;font face="Arial, Helvetica, sans-serif"&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font&gt;&lt;span&gt;&lt;font color="#333333"&gt;&lt;font face="Arial, Helvetica, sans-serif"&gt;&lt;span&gt;&lt;font&gt;&lt;strong&gt;&lt;em&gt;&lt;u&gt;&lt;font face="Lucida Fax, serif" color="#333333" style="font-size: 18px;"&gt;Social and Sports Events&lt;/font&gt;&lt;/u&gt;&lt;/em&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/span&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;font&gt;&lt;font color="#333333"&gt;&lt;font face="Arial, Helvetica, sans-serif"&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;HAPA Golf Tournament - Wednesday, June 3, 2026: Poipu Bay Golf Course. 2250 Ainako St., Koloa,&lt;/strong&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt; &lt;strong&gt;HI Report time – 9:30 a.m.; $95 includes green and cart fees.&lt;br&gt;
See &lt;a href="https://poipubaygolf.com/" target="_blank"&gt;Poipu Bay Golf :: Home of the PGA Grand Slam of Golf from 1994-2006&lt;/a&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;strong style="font-size: 16px; font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;70th Annual State Convention Banquet - Friday evening, June 5, 2026, 6:00 – 10:00 p.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;strong style="font-size: 16px; font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;span&gt;&lt;u&gt;&lt;font face="Lucida Fax, serif" color="#333333"&gt;Convention Schedule&lt;/font&gt;&lt;/u&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 18px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;u&gt;Wednesday, June 3, 2026&lt;/u&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 16px;"&gt;&lt;span&gt;&lt;strong&gt;9:30 a.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Report Time:&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 16px;"&gt;&lt;span&gt;&lt;strong&gt;HAPA Golf Tournament – Poipu Bay Golf Course 2250 Ainako St., Koloa, HI.; $95 includes green and cart fees. See &lt;a href="https://poipubaygolf.com/" target="_blank"&gt;Poipu Bay Golf :: Home of the PGA Grand Slam of Golf from 1994-2006&lt;/a&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 16px;"&gt;&lt;span&gt;&lt;strong&gt;5:30 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;strong style="font-size: 16px; color: rgb(51, 51, 51); font-family: Arial, Helvetica, sans-serif;"&gt;Board of Directors Meeting&amp;nbsp;&amp;nbsp;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;font&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 16px;"&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 18px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;u&gt;Thursday, June 4, 2026&amp;nbsp;&lt;/u&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;7:30 a.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Registration, Continental Breakfast&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;8:00 a.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Opening Messages, Greetings, and Announcements&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;8:15 a.m. - noon:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&amp;nbsp;&lt;font color="#FF0000"&gt;“Federal Tax Update”&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;Speaker: Bob Jennings, CPA, EA of TaxSpeaker,&amp;nbsp;&lt;/strong&gt;&lt;strong&gt;Jeffersonville, IN&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Noon – 1:00 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Lunch and General Membership Meeting, Part 1&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;1:00 p.m. - 4:30 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;font color="#FF0000"&gt;“Federal Tax Update”&lt;/font&gt; – (cont. from morning session)&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;5:00 p.m. – 6:00 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;Hospitality room opens&lt;/strong&gt;&lt;/p&gt;

&lt;p align="left"&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 18px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;u&gt;Friday, June 5, 2026&lt;/u&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;7&lt;/strong&gt;&lt;strong&gt;:30 a.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Registration, Continental Breakfast&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;8:00 a.m. – 9:50 a.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;font color="#FF0000"&gt;“Interacting with the IRS – The AI Version” Covering&amp;nbsp;&lt;/font&gt;&lt;/strong&gt;&lt;font color="#FF0000"&gt;&lt;strong&gt;Online tools for tax professionals, IRS use of AI in&amp;nbsp;&lt;/strong&gt;&lt;strong&gt;resolution, CADE 2 software”&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Speaker: Terry O’Leary Bakker CPA, EA of O’Leary’s Tax&amp;nbsp;&lt;/strong&gt;&lt;strong&gt;Service, Ltd., Vancouver, WA&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;10:00 a.m. – 11:00 a.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;font color="#FF0000"&gt;“Capital Market Update, and Alternative Investments”&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Speaker: William H. Atha II, Senior Vice President, Investments&amp;nbsp;&lt;/strong&gt;&lt;strong&gt;– Global Wealth Solutions Group of&amp;nbsp;&lt;/strong&gt;&lt;strong&gt;Raymond James &amp;amp; Associates, Beverly Hills, CA&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;11:10 a.m. - noon:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;font color="#FF0000"&gt;“Update on Delaware Statutory Trust”&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Speaker: Thomas Donahue, CEO, True North Companies&amp;nbsp;&lt;/strong&gt;&lt;strong&gt;LLC, Scottsdale, AZ&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Noon – 1:00 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Lunch and General Membership Meeting, Part 2&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;1:10 – 3:10 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#FF0000"&gt;“U.S. and Hawaii Economic Outlooks”&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Speaker: Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics,&amp;nbsp;Honolulu, Hawaii&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;3:20 – 4:30 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Open&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;6:00 p.m. – 10:00 p.m.:&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; 70th Annual HAPA State Convention Banquet Dinner &amp;amp; Program&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;span&gt;&lt;strong&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 18px;"&gt;&lt;span&gt;&lt;span&gt;&lt;u&gt;Wednesday, June 6, 2026:&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; &amp;nbsp; Open&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;span&gt;&lt;span&gt;&lt;span style="font-family: Arial, Helvetica, sans-serif; color: rgb(51, 51, 51);"&gt;&lt;font&gt;&lt;span&gt;&lt;span&gt;&lt;font color="#333333" face="Arial, Helvetica, sans-serif" style="font-size: 18px;"&gt;&lt;span&gt;&lt;span&gt;CONTINUING PROFESSIONAL EDUCATION CREDITS FOR CPA:&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/strong&gt;&lt;/span&gt;&lt;br&gt;&lt;/p&gt;

&lt;p&gt;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.&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#FF0000" face="Arial, sans-serif"&gt;C&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#FF0000" face="Arial, sans-serif"&gt;onvention Hotel&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#FF0000" face="Arial, sans-serif"&gt;K&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#FF0000" face="Arial, sans-serif"&gt;oloa Landing Resort at Poipu, Autograph Collection, on Kauai&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#FF0000" face="Arial, sans-serif"&gt;See&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt; &lt;a href="https://koloalandingresort.com/" target="_blank"&gt;&lt;font color="#0562C1" face="Arial, sans-serif"&gt;https://koloalandingresort.com/&lt;/font&gt;&lt;/a&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;strong&gt;&lt;font color="#ED0000" face="Arial, sans-serif" style="font-size: 16px;"&gt;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.&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#ED0000" face="Arial, sans-serif"&gt;T&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#ED0000" face="Arial, sans-serif"&gt;here are a limited number of rooms available, so please make your&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#ED0000" face="Arial, sans-serif"&gt;&lt;u&gt;reservations as soon as possible&lt;/u&gt;&lt;/font&gt;&lt;/strong&gt;&lt;font color="#ED0000" face="Arial, sans-serif"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font color="#4471C4" face="Arial, sans-serif"&gt;H&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#4471C4" face="Arial, sans-serif"&gt;otel link is as follows:&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;a href="https://www.marriott.com/event-reservations/reservation-link.mi?id=1760141069558&amp;amp;key=GRP&amp;amp;dtt=true&amp;amp;app=resvlink" target="_blank"&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;font color="#0562C1" face="Arial, sans-serif"&gt;B&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#0562C1" face="Arial, sans-serif"&gt;ook your group rate for HAPA Annual State Convention&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/a&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif" style="font-size: 16px;"&gt;HAPA Annual State Convention&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif" style="font-size: 16px;"&gt;Start Date: Three days prior to convention date&lt;br&gt;
End Date: Tuesday, June 09, 2026&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif" style="font-size: 16px;"&gt;Last Day to book: Sunday, May 10, 2026 or until rooms are sold out.&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;I&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;f you are a Marriott Bonvoy member, you may book by calling&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif" style="font-size: 16px;"&gt;1-800-399-4229.&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;C&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt;&lt;strong&gt;&lt;u&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;onvention Registration fees&lt;/font&gt;&lt;/u&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;–&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;HAPA&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;or NSA member early registration fees - $550 (deadline May 1, 2026) HAPA or NSA late registration fees - $675&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;Nonmembers&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;–Early&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;Registration fees - $675 (deadline May 1, 2026)&lt;br&gt;
Late registration fees - $785&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p style="line-height: 24px;"&gt;&lt;strong&gt;&lt;font style="font-size: 16px;"&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;G&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;olf&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#000000" face="Arial, sans-serif"&gt;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.&lt;/font&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;</description>
      <link>https://haopa.wildapricot.org/13595250</link>
      <guid>https://haopa.wildapricot.org/13595250</guid>
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      <pubDate>Tue, 28 Apr 2026 21:00:55 GMT</pubDate>
      <title>2026 Oahu Chapter Installation Banquet</title>
      <description>&lt;h2 align="center"&gt;&lt;font color="#0B5AB2" style="font-size: 30px;"&gt;&lt;span&gt;&lt;em&gt;HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS&lt;/em&gt;&lt;/span&gt;&lt;/font&gt;&lt;/h2&gt;

&lt;h2 align="center"&gt;OAHU CHAPTER ANNUAL INSTALLATION BANQUET&lt;/h2&gt;

&lt;p align="center"&gt;&lt;strong&gt;&lt;a href="https://haopa.wildapricot.org/event-6676588" target="_blank"&gt;&lt;font color="#008BAE" style="font-size: 24px;"&gt;Register Here&lt;/font&gt;&lt;/a&gt;&lt;/strong&gt;&lt;br&gt;&lt;/p&gt;

&lt;h4 align="center"&gt;&lt;font style="font-size: 24px;"&gt;&amp;nbsp;28 May 5:30 PM&lt;/font&gt;&lt;/h4&gt;

&lt;h4 align="center"&gt;Prince Waikiki&lt;br&gt;
100 Sails Restaurant&lt;br&gt;
100 Holomoana Street,&lt;br&gt;
Honolulu, HI 96815&lt;/h4&gt;

&lt;p align="center"&gt;&lt;strong&gt;&lt;font style="font-size: 18px;"&gt;&lt;span&gt;Members Free&lt;/span&gt;&lt;br&gt;
&lt;span&gt;First Guest&lt;/span&gt; $50&lt;br&gt;
&lt;span&gt;Additional Guests&lt;/span&gt; $75&lt;br&gt;
&lt;span&gt;Children 6 -10&lt;/span&gt; $30&lt;br&gt;
&lt;span&gt;Children Under 6&lt;/span&gt; Free&lt;/font&gt;&lt;br&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="center" style="line-height: 15px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;font color="#333333"&gt;&lt;font style="font-size: 19px;"&gt;Register at Hawaii Association of Public Accountants&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="center" style="line-height: 15px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;font color="#333333"&gt;&lt;font style="font-size: 19px;"&gt;RSVP By May 20&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="center" style="line-height: 15px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;font color="#333333"&gt;&lt;font style="font-size: 16px;"&gt;There will be a no-show fee of $100 charged for members and guests&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="center" style="line-height: 15px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;font color="#333333"&gt;&lt;font style="font-size: 16px;"&gt;&lt;br&gt;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="center" style="line-height: 15px;"&gt;&lt;span&gt;&lt;strong&gt;&lt;a href="https://haopa.wildapricot.org/resources/2026%20HAPA%20Installation%20Banquet%20Invite.pdf" target="_blank"&gt;&lt;font&gt;&lt;font&gt;&lt;font&gt;&lt;font&gt;&lt;font style="font-size: 24px;"&gt;Download Form&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/a&gt;&lt;/strong&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;img src="data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==" class="WaContentDivider WaContentDivider dividerStyle001" data-wacomponenttype="ContentDivider"&gt;&lt;br&gt;&lt;/p&gt;

&lt;h3 align="center"&gt;&lt;strong&gt;Oahu Chapter Slate of Officers&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;For 2026 - 2027&lt;/strong&gt;&lt;/h3&gt;

&lt;div align="center"&gt;
  &lt;p&gt;&lt;strong&gt;&lt;font style="font-size: 18px;"&gt;&lt;span&gt;President:&lt;/span&gt; Eric Matsuda&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;
&lt;/div&gt;

&lt;div align="center"&gt;
  &lt;font style="font-size: 18px;"&gt;&lt;strong&gt;&lt;span&gt;Vice President:&lt;/span&gt; Denise Yoshida&lt;/strong&gt;&lt;/font&gt;
&lt;/div&gt;

&lt;div align="center"&gt;
  &lt;font style="font-size: 18px;"&gt;&lt;strong&gt;&lt;span&gt;Treasurer:&lt;/span&gt; Terry T. Tamura&lt;/strong&gt;&lt;/font&gt;
&lt;/div&gt;

&lt;div align="center"&gt;
  &lt;font style="font-size: 18px;"&gt;&lt;strong&gt;&lt;span&gt;Secretary:&lt;/span&gt; Claudia S. Oshima&lt;/strong&gt;&lt;/font&gt;
&lt;/div&gt;

&lt;div align="center"&gt;
  &lt;font style="font-size: 18px;"&gt;&lt;strong&gt;&lt;span&gt;Director:&lt;/span&gt; Jennifer Luke&lt;/strong&gt;&lt;/font&gt;
&lt;/div&gt;

&lt;div align="center"&gt;
  &lt;p&gt;&lt;strong&gt;&lt;font style="font-size: 18px;"&gt;&lt;span&gt;Director:&lt;/span&gt; Yi Chen&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

  &lt;p&gt;&lt;strong&gt;&lt;font style="font-size: 18px;"&gt;&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

  &lt;p&gt;&lt;strong&gt;&lt;img src="data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==" class="WaContentDivider WaContentDivider dividerStyle001" data-wacomponenttype="ContentDivider"&gt;&lt;br&gt;&lt;/strong&gt;&lt;/p&gt;

  &lt;p align="center"&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;HAPA 70&lt;sup&gt;th&lt;/sup&gt; Annual Convention&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

  &lt;p align="center"&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;Koloa Landing Resort at Poipu, Kauai&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

  &lt;p align="center"&gt;&lt;font style="font-size: 20px;"&gt;&lt;strong&gt;June 3 – 6, 2026&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

  &lt;p align="justify"&gt;&lt;font style="font-size: 18px;"&gt;&lt;font&gt;This year’s convention offers two days of informative&amp;nbsp;&lt;/font&gt;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.&lt;/font&gt;&lt;/p&gt;

  &lt;p align="justify"&gt;&lt;font style="font-size: 18px;"&gt;Visit the HAPA website for more convention and hotel information.&lt;/font&gt;&lt;/p&gt;
&lt;/div&gt;

&lt;p&gt;&lt;br&gt;&lt;/p&gt;</description>
      <link>https://haopa.wildapricot.org/13625923</link>
      <guid>https://haopa.wildapricot.org/13625923</guid>
      <dc:creator />
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      <pubDate>Sun, 26 Apr 2026 21:26:43 GMT</pubDate>
      <title>Oahu Chapter 2026 Shidler Business Night Recipients</title>
      <description>&lt;p&gt;&lt;img src="https://haopa.wildapricot.org/resources/Pictures/2026%20Business%20Night%20scholarship%20recipients.jpg" alt="" title="" border="0"&gt;&lt;/p&gt;

&lt;p&gt;&lt;font face="Arial, sans-serif"&gt;The Oahu Chapter sponsored two scholarships presented at the annual Shidler College Business Night event, held on May 7, 2026, at the Sheraton Waikiki Hotel.&lt;br&gt;
Regine Medeiros (second from left) received the $2,000 Special Junior in Accounting Award, and Bryan Nguyen (third from left) received the $2,500 Outstanding Senior in Accounting Award.&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;br&gt;&lt;/p&gt;</description>
      <link>https://haopa.wildapricot.org/13635948</link>
      <guid>https://haopa.wildapricot.org/13635948</guid>
      <dc:creator />
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      <pubDate>Fri, 16 Jan 2026 00:00:00 GMT</pubDate>
      <title>Oahu Scholarship 2026</title>
      <description>&lt;p&gt;&lt;strong&gt;&lt;font color="#000000"&gt;HAPA’s Oahu Chapter provides awards to accounting scholars and future accountants each year.&lt;/font&gt;&lt;/strong&gt;&lt;span&gt;&lt;font color="#000000" face="-webkit-standard"&gt;&amp;nbsp;&lt;/font&gt;&lt;/span&gt;&lt;span&gt;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.&lt;/span&gt;&lt;/p&gt;

&lt;h3&gt;&lt;span&gt;Eligibility&lt;/span&gt;&lt;/h3&gt;

&lt;p&gt;The applicant must:&lt;/p&gt;

&lt;ul&gt;
  &lt;li&gt;be enrolled for the Spring 2026 semester;&lt;/li&gt;

  &lt;li&gt;be a resident of the State of Hawaii;&lt;/li&gt;

  &lt;li&gt;have a grade point average of at least 3.0;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;have completed a requisite number of accounting classes (3 for two-year program, 4 for four-year program and 3 for graduate program); and&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;not be a previous recipient for this scholarship.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;&lt;strong&gt;Part-time students will be considered if they provide a written statement on the circumstances preventing them from being full-time students.&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

&lt;h3&gt;Application&lt;/h3&gt;

&lt;p&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;The applicant should submit:&lt;/font&gt;&lt;/p&gt;

&lt;ul&gt;
  &lt;li&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;a completed scholarship application form;&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;a transcript of college record;&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;a resume; and&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;a one-page essay on the following topic:&amp;nbsp;&amp;nbsp;&lt;em&gt;a nontechnical aspect of public accounting that you expect will be challenging for you.&lt;/em&gt;&lt;/font&gt;&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;Applications will be evaluated based on the following weighted criteria:&lt;/font&gt;&lt;/p&gt;

&lt;ul&gt;
  &lt;li&gt;&lt;font color="#000000"&gt;&lt;span&gt;Overall presentation and essay – 40%&lt;/span&gt;&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000"&gt;&lt;span&gt;&lt;span&gt;Academic achievement – 25%&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000"&gt;&lt;span&gt;&lt;span&gt;&lt;font face="Open Sans"&gt;Extracurricular activity- 20%&lt;/font&gt;&lt;/span&gt;&lt;/span&gt;&lt;/font&gt;&lt;/li&gt;

  &lt;li&gt;&lt;font color="#000000"&gt;Financial need - 15%&lt;/font&gt;&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;HAPA, at its discretion, may request additional details and/or documentation supporting applicants’ submissions as considered necessary during its review process.&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;Applications will be accepted electronically until &lt;strong&gt;January 17, 2026&lt;/strong&gt;. Applications must be submitted in accordance with our instructions; these may be requested at &lt;a href="mailto:lynne@ltncpa.com" target="_blank"&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;lynne@ltncpa.com&lt;/font&gt;&lt;/a&gt;. Late or incomplete applications will not be accepted.&lt;/font&gt;&lt;/p&gt;

&lt;h3 align="center"&gt;&lt;font color="#000000" style="font-size: 24px;"&gt;Download Application forms:&lt;/font&gt;&lt;/h3&gt;

&lt;p align="center"&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;&lt;strong&gt;&lt;a href="https://haopa.wildapricot.org/resources/Documents/Forms/2026%20oahu%202-year%20app.pdf" target="_blank"&gt;2026 Application for associate degree scholarship&lt;/a&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;&lt;strong&gt;&lt;a href="https://haopa.wildapricot.org/resources/Documents/Forms/2026%20oahu%204-year%20app.pdf" target="_blank"&gt;2026 Application for undergraduate degree scholarship&lt;/a&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;font color="#000000" style="font-size: 15px;"&gt;&lt;strong&gt;&lt;a href="https://haopa.wildapricot.org/resources/Documents/Forms/2026%20oahu%20graduate%20app.pdf" target="_blank"&gt;2026 Application for graduate degree scholarship&lt;/a&gt;&lt;/strong&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;br&gt;&lt;/p&gt;</description>
      <link>https://haopa.wildapricot.org/13590388</link>
      <guid>https://haopa.wildapricot.org/13590388</guid>
      <dc:creator />
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    <item>
      <pubDate>Mon, 14 Jul 2025 20:08:00 GMT</pubDate>
      <title>Upcoming Seminars as of July 10, 2025</title>
      <description>&lt;p align="center"&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;strong&gt;&lt;strong&gt;&lt;font style="font-size: 19px;" face="Lucida Calligraphy"&gt;Hawaii Association of Public Accountants&lt;/font&gt;&lt;/strong&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p align="center"&gt;&lt;strong&gt;&lt;font style="font-size: 19px;"&gt;&lt;u&gt;Notice of Upcoming Seminars as of July 10, 2025&lt;/u&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font style="font-size: 13px;" face="Lucida Calligraphy"&gt;Please mark your calendars for the upcoming live seminars and webinars planned for this upcoming fiscal year.&amp;nbsp; 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.&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font style="font-size: 13px;" face="Lucida Calligraphy"&gt;Thank you.&amp;nbsp; Marilyn M. Niwao, M.S.P.H., J.D., CPA, CGMA&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;1.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#EE0000"&gt;Fiduciary Accounting for Estates &amp;amp; Trusts with Doug J. Van Der Aa, CPA, J.D. – Live Webcast, Recommended 4 hours CPE, A &amp;amp; A)&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;August 5, 2025 – 9:00 a.m. – 12:45 p.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;2.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#EE0000"&gt;Guide to Preparing Form 1041 for Estates and Trusts with Doug J. Van Der Aa, CPA, J.D. – Live Webcast, Recommended 4 hours CPE&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;August 12, 2025 – 9:00 a.m. – 12:45 p.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;3.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;u&gt;&lt;strong&gt;&lt;span class="Apple-style-span" style=""&gt;&lt;font color="#FF0000"&gt;Walter Haig’s Annual Accounting and Reporting Standards Update and Review: &lt;em&gt;The best refresher course of U.S. GAAP, the Tax, Cash and AICPA Special Purpose Frameworks, the AICPA’s Preparation, Compilation,&lt;font face="Open Sans, WaWebKitSavedSpanIndex_1"&gt;&amp;nbsp;&lt;/font&gt;&lt;/em&gt;&lt;/font&gt;&lt;/span&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;&lt;em&gt;Review Standards and the AICPA Audit Standards;&lt;/em&gt; (recommended 16 hours CPE);&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/u&gt;&lt;strong&gt;Registration 7:30 a.m.; Live Seminar 8:00 – 4:00 p.m.&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;Maui:&amp;nbsp; Aug 19 &amp;amp; 20, 2025 - Maui Arts &amp;amp; Cultural Ctr&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;Big Island:&amp;nbsp; Aug 25 &amp;amp; 26, 2025 - Hilo Hawaiian Hotel&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;Oahu:&amp;nbsp; August 28 &amp;amp; 29, 2025 – Manoa Grand Ballroom&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;4.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#FF0000"&gt;2024 Business Tax Update with Doug J. Van Der Aa, CPA, J.D.&amp;nbsp; (Recommended&amp;nbsp;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;8 hours CPE over two days; Webinar)&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;November 24 &amp;amp; 25, 2025 (2 days), 9:00 a.m. – 12:50 p.m., or&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;December 8 &amp;amp; 9, 2025 (2 days), 9:00 a.m. – 12:50 p.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;5.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#FF0000"&gt;2025 Individual Tax Update with Steve Dilley, CPA, J.D., PhD (Recommended 8 hours CPE over two days; Webinar)&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;November 13 &amp;amp; November 14, 2025 (2 days), 9:00 a.m. – 12:50 p.m., or&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;December 2 &amp;amp; December 3, 2025 (2 days), 9:00 a.m. – 12:50 p.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;6.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#FF0000"&gt;&amp;nbsp;Ethical Practices and Responsibilities under Circular 230 with Steve Dilley, CPA, J.D,&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;&amp;nbsp;PhD (Recommended 2 hours of Ethics; Webinar)&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;November 18, 2025, 9:00 a.m. – 10:45 a.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;7.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#EE0000"&gt;&amp;nbsp;Tax Practice Ethical Challenges and Circular 230 with Doug Van Der Aa, CPA, J.D.&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;&amp;nbsp;(Recommended 2 hours of ethics; Webinar)&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;strong&gt;December 12, 2025, 9:00 a.m. – 10:45 a.m.&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;8.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#FF0000"&gt;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;&lt;/font&gt;&lt;br&gt;
Registration 7:30 a.m.; Live Seminar 8:00 – 4:00 p.m.&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;Oahu:&amp;nbsp; January 6 &amp;amp; 7, 2026 – Manoa Grand Ballroom&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;Big Island:&amp;nbsp; January 7 &amp;amp; 8, 2026 - Hilo Hawaiian Hotel&lt;br&gt;&lt;/strong&gt;&lt;strong&gt;Maui:&amp;nbsp; January 8 &amp;amp; 9, 2026 – Maui Beach Hotel&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;&lt;font color="#FF0000"&gt;9.&lt;font style="font-size: 9px;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;/font&gt;&lt;/strong&gt; &lt;strong&gt;&lt;font color="#EE0000"&gt;HAPA 70&lt;sup&gt;th&lt;/sup&gt; Annual State Convention&lt;br&gt;&lt;/font&gt;&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Kauai:&amp;nbsp; June 3 – 5, 2026 – Koloa Landing Resort at Poipu, Autograph Collection&lt;/strong&gt;&lt;/p&gt;

&lt;p&gt;&lt;br&gt;&lt;/p&gt;</description>
      <link>https://haopa.wildapricot.org/13520780</link>
      <guid>https://haopa.wildapricot.org/13520780</guid>
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