Hawaii Association of 
Public Accountants

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State Board of Directors

Title Name Email
President Denise Yoshida den313manoa@yahoo.com
Immediate Past President Eric Matsuda e.matsuda2@hawaiiantel.net
Vice President 
Big Island		 Shannon Wibberley shannon@tihcpa.com
Vice President
Kauai		 Becky Santos bsantos777@hawaii.rr.com
Vice President
Maui		 Colleen Takamura takamura@mauicpa.com
Vice President
Oahu		 Eric Matsuda e.matsuda2@hawaiiantel.net
Treasurer Shaun Thayer shaun@thayercpa.com
Secretary Sharon Ibarra sharon_ib@yahoo.com
State Director
Big Island		 Nathan Colgrove nathan@tihcpa.com
State Director
Kauai		 Doreen Caberto doreencaberto@gmail.com
State Director
Maui		 Marilyn M. Niwao
 niwao@mauicpa.com
State Director
Oahu		 Terence Enriques terence.enriques@gmail.com
Past NSA PresidentWalter Lau 

wtylau@gmail.com 

 Past NSA President Marilyn Niwaomniwao@aol.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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