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Individual Tax Update

Thu, 24 Sep 2026 20:23:32 GMT

Hawaii Association of Public Accountants
INDIVIDUAL TAX WEBINAR
Qualifies for 8 hours CPE

Individual Tax Update with Steve Dilley

Option 1: November 17 & 18, 2026 – 9:00 am – 12:40 pm HST (each day)

Option 2: December 1 & 2, 2026 – 9:00 am – 12:40 pm HST (each day)

Description:

Gear up for tax season with Steve Dilly’s annual individual tax update! This program provides an update to the latest tax developments, rules and regulations impacting taxpayers, with a review and integration of the numerous recent legislation. Includes a substantial update for OBBBA of 2025.

Learning Objectives:

Identify and recall key compliance issues and significant changes in tax forms
Implement practice strategies based on recent individual taxpayers developments when preparing for the upcoming tax season

Major Topics:

Individual OBBBA provisions developments for 2026 reporting – tips, overtime, car loan, and senior deductions plus Trump accounts, and many more!
Recent legislative developments, cases and rulings impacting individual taxpayers
Passive activities – recent practitioner questions – answered
2027 inflation rates
S corporation and partnership developments impacting individuals
Virtual currency and enforcement
Property transaction
Gross income and deductions

Who Should Attend:

CPAs in public practice and industry seeking an update on the latest individual tax developments.

Developed By: Federal Tax Workshops, Inc.

Instructor: Steven C. Dilley, CPA, JD, PhD

Program Level: Intermediate

Field of Study: Taxes

Prerequisite: Basic working knowledge of individual taxation.

Advanced preparation: None

CPE Credit: 8 hours

Cancellation policy: No refunds for cancellation within 3 days prior to the seminar date.

Business Tax Update

Thu, 24 Sep 2026 20:11:47 GMT

Hawaii Association of Public AccountantsBUSINESS TAX WEBINAR
Qualifies for 8 hours CPE

Business Tax Update with Doug Van Der Aa

Option 1: November 5 & 6, 2026 – 9:00 am – 12:40 pm HST (each day)

Option 2: December 7 & 8, 2026 – 9:00 am – 12:40 pm HST (each day)

Download Registration Form

Description:

This program provides an update to the latest tax developments, rules and regulations affecting business taxpayers, including a review and integration of 2025-26 legislation. Includes a substantial update for OBBBA of 2025.

Learning Objectives:

Identify and recall key compliance issues
Implement practice strategies based on recent developments

Major Topics:

Update on significant 2025-26 business tax developments and related cases and rulings
Review of recent business tax provisions and their integration into tax forms
Depreciation changes in Section 179 and Sec. 168(k) bonus depreciation
Tax issues impacting “gig” workers, including Form 1099-K
Rulings on OBBBA of 2025 business provisions

Who Should Attend:

CPAs in public practice and industry seeking an update on the latest business tax developments.

Developed By: Van Der Aa Tax Ed, LLC

Instructor: Douglas J. Van Der Aa, CPA, JD

Program Level: Intermediate

Field of Study: Taxes

Prerequisite: Basic working knowledge of individual and business taxation.

Advanced preparation: None

CPE Credit: 8 hours

Cancellation policy: No refunds for cancellation within 3 days prior to the seminar date.

Ethics in Action: Practical Guidance for Tax Preparers

Thu, 24 Sep 2026 20:06:06 GMT

Hawaii Association of Public AccountantsEthics Webinar
Qualifies for 3 Hours CPA credit for ethics

Ethics in Action: Practical Guidance for Tax Preparers

With Steven C. Dilley, PhD, JD, CPA

December 10, 2026 – 9:00 am – 11:40 am HST

Download Registration Form

Description:

This session will focus on proposed regulations to update the Circular 230 rules for all tax practitioners, amending these rules in various ways to reflect changes in the law. We will review these new rules and discuss their impact on your tax practice and address major provisions of Circular 230 and analyze them using factual situations. An update on new AICPA ethical guidelines will also be addressed.

Circular 230 and AICPA standards for technology adaption and artificial intelligence adaption are also discussed.

Learning Objectives:

Identify current and proposed Circular 230 rules
Apply guidance to professionals in public practice accounting
Apply new standards surrounding the AICPA Statements on Standards for Tax Services

Major Topics:

Circular 230 (IRS) rules for conducting a tax practice
Provide guidelines for registered tax return preparers and tax return preparation
Contingent fees
Proposed new rules addressing the evolving nature of tax practice
Conflict of interest, best practices, errors and omissions, written opinion requirements
Evolving rules for CPA “mobility"
History and background for Circular 230
Review of the new AICPA Statement on Standards for Tax
Discuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities

Who Should Attend: CPAs in public practice and members in industry.

Developed By: Federation Tax Workshops, Inc

Instructor: Steven C. Dilley, CPA, JD, PhD

Program Level: Basic

Field of Study: Regulatory Ethics

Prerequisite: None

Advanced preparation: None

CPE Credit: 3 hours

Cancellation policy: No refunds for cancellation within 3 days prior to the seminar date.

Upcoming Seminars

Thu, 24 Sep 2026 19:43:31 GMT

Hawaii Association of Public Accountants

Upcoming Seminars

as of September 15, 2026

1. Business Tax Update with Doug Van Der Aa, CPA, JD

8 Hour CPE Courses, held as ½ days webinars over two days

Option 1: November 5 & 6, 2026 – 9:00 a.m. – 12:40 p.m. HST (each day)

Option 2: December 7 & 8, 2026 – 9:00 a.m. – 12:40 p.m. HST (each day)

2. Individual Tax Update with Steven C. Dilley, CPA, JD, PhD

8 Hour CPE Courses, held as ½ days webinars over two days

Option 1: November 17 & 18, 2026 – 9:00 a.m. – 12:40 p.m. HST (each day)

Option 2: December 1 & 2, 2026 – 9:00 a.m. – 12:40 p.m. HST (each day)

3. Ethics In Action: Practical Guidance for Tax Practitioners
with Steven C. Dilley, PhD, J.D., CPA

3 Hour CPE Course; Webinar

December 10, 2026 – 9:00 a.m. – 11:40 a.m. HST

4. Professional Tax Institutes - TWO DAY Tax Conference

Honolulu – January 5 & 6, 2027 (JCCH)

Hilo, Hawaii - January 6 & 7, 2027 (Hilo Hawaiian Hotel – Live)

Kahului, Maui – January 7 & 8, 2027 (Maui Arts & Cultural Center – Live)

5. HAPA Annual State Convention – Back to Japan!!!

HILTON NARITA AIRPORT HOTEL – Tentatively set for May 31 – June 3, 2027 (plans to be discussed later)

Oahu Chapter 2026 Shidler Business Night Recipients

Sun, 26 Apr 2026 21:26:43 GMT

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.
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.

Oahu Scholarship 2026

Fri, 16 Jan 2026 00:00:00 GMT

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

Upcoming Seminars as of July 10, 2025

Mon, 14 Jul 2025 20:08:00 GMT

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