Hawaii Association of Public Accountants
69th Annual State Convention
Prince Waikiki Hotel, Waikiki June 25 – 27, 2025

Download Registration Form
Convention Highlights
This year’s convention is hosted by the Big Island Chapter of HAPA. 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 Prince Waikiki hotel information at www.princewaikiki.com
Seminars
Seminars will be held all day on Thursday and Friday, June 26 and 27, 2025. Technical sessions provide substantive continuing professional education and qualify for 16.5 hrs. of CPE credits for CPAs and 9 hours of CE for EAs. Seminars, continental breakfasts, lunches and the Friday night banquet are included with the full registration fees.
Social and Sports Events
HAPA Golf Tournament - Wednesday, June 25, 2025: Pearl Country Club, 98-535 Kaonohi Street, Aiea, HI 96721. Tee Time – 9:00 a.m.; $82 includes green and cart fees.
See Pearl at Kalauao | 'Aiea, Hawai'i | Public Golf Course and Facility
Thursday night function – Cirque Du Soleil ‘Auana; 2300 Kalakaua Ave, Honolulu, HI. $75/adult, $60/children 3-11 years old; 8:30 p.m.
See ʻAuana - Cirque du Soleil
69th Annual State Convention Banquet - Friday evening, June 27, 2025, 6:30 – 10:30p.m.

69th HAPA ANNUAL STATE CONVENTION
CONVENTION SCHEDULE
(Total 16.5 Hours CPE)
Wednesday, June 25, 2025
8:00 a.m. HAPA Golf Tournament
Pearl Country Club, 98-535 Kaonohi Street, Aiea, HI 96721
Tee Time – 9:00 a.m.; $82 includes green and cart fees
5:00 p.m. Board of Directors Meeting
Thursday, June 26, 2025
7:20 a.m. Registration, Continental Breakfast
7:45 a.m. Opening Messages, Greetings, and Announcements
Opening Message –Nathan Colgrove, CPA, HAPA State President
8:00 - 11:45 a.m. Technical Session: “Federal Tax Update” (tentatively 8 hours CPE)
Lecturer: Bob Jennings, CPA, EA of Tax Speaker, Jeffersonville, Indiana
11:45 a.m. – 12:45 p.m. Lunch and General Membership Meeting, Part 1
12:45 p.m. - 4:15 p.m. Technical Session - “Federal Tax Update” (continuation)
8:30 p.m. Cirque Du Soleil ‘Auana
2300 Kalakaua Ave, Honolulu, HI. 96815
$75/adult, $60/children 3-11 years old
Friday, June 27, 2025
7:20 a.m. Registration, Continental Breakfast
7:55 - 9:20 a.m. Technical Session: “Protecting Assets from Nursing Home Costs” (1.5 Hours CPE)
Lecturer: Ethan R. Okura, Attorney, President – Okura & Associates, Honolulu, Hawaii
9:20 – 9:30 a.m. Break
Friday, June 27, 2025 (continued)
9:30 a.m. – 10:20 a.m. Technical Session: “Death of the Living Trust” – trust administration, including the new Uniform Trust Code (1 hour CPE)
Lecturers: Judy Yuriko Lee and Rosemarie Sam, Attorneys,
Partners – Goodsill Anderson Quinn & Stifel, Honolulu, Hawaii
10:20 a.m. – 10:30 a.m. Break
10:30 a.m. – 12:15 p.m. Technical Session: "Modern Section 529” and “Capital Market Update” (2 Hours CPE)
Lecturer: William H. Atha II, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA, and
Lecturer: Lisa Detanna, AIF, MBA, WMS, Managing Director, Senior Vice President, Investments – Global Wealth Solutions Group of Raymond James & Associates, Beverly Hills, CA
12:15 a.m. – 1:15 p.m. Lunch and General Membership Meeting, Part 2
1:15 p.m. - 2:55 p.m. Technical Session: “Challenges of Operating in Today’s Digital Environment: A Practical Look at the Rules Governing Electronic Transactions, Privacy, Cybersecurity, and AI” (2 Hours CPE)
Lecturer: Thomas J. Smedinghoff, Esq., Attorney, Law Offices of Thomas J. Smedinghoff, Chicago, Illinois
2:55 p.m. – 3:05 p.m. Break
3:05 p.m. – 4:45 p.m. Technical Session: “U.S. and Hawaii Economic Outlooks” (2 Hours CPE)
Lecturer: Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics, Honolulu, Hawaii
6:30 p.m. – 10:30 p.m. 69th Annual State Convention Installation Banquet
CONTINUING PROFESSIONAL EDUCATION CREDITS FOR CPAS:
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 sixteen and one-half hours 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
69th HAPA ANNUAL STATE CONVENTION
JUNE 25 – 27, 2025, Prince Waikiki Hotel, Honolulu
REGISTRATION RULES
REGISTRATION FEES
Registration fees include seminars, continental breakfasts, lunches and Friday night banquet. Early registration forms and payments must be postmarked by May 9, 2025. Late registration fees will apply for all registration forms and payments received after this date. HAPA and NSA member fees are available ONLY to paid-up members. Non-Member registration fees will apply to delinquent members (unpaid member dues). All convention participants, HAPA members, spouses and guests are invited to sign up for the golf tournament and the Cirque Du Soleil ‘Auana Thursday evening event.
SPECIAL CONVENTION REGISTRATION FEE REBATES
In order to encourage attendance, the various neighbor island chapters may be offering special registration fee rebates to HAPA members only in good standing, attending all seminar sessions and annual lunch meetings for both days. Contact your Island Chapter president for more details
CANCELLATIONS
Cancellation notification received prior to June 3, 2025 will be refunded 100%. Cancellations prior to June 13, 2025 will be refunded at 75%. The refund percentages apply to fees for registration and all other events. Any cancellation received thereafter will not qualify for any refund of the registration fee and the extra event tickets.
HOTEL, TRAVEL AND LOCAL TRANSPORTATION
Each participant is responsible for his/her own hotel, travel and ground transportation arrangements and costs.
Accommodations
We have a limited block of rooms reserved at the Prince Waikiki Hotel from Sunday, June 22, 2025 and departing on Tuesday, July 1, 2025 at special convention rates. Run of ocean rooms are discounted at $255.00 plus taxes, and suites are also offered. Resort fees are waived with all inclusions, and there is 50% off all self-parking, valet-parking, and overnight parking charges.
See Prince Hotel Waikiki website at www.princewaikiki.com. Please book your hotel rooms directly using the Reservation Link below:
https://reservations.princewaikiki.com/book/dates-of-stay?domain=url.emailprotection.link&groupID=4507203

SPECIAL AIRFARE RATES AVAILABLE THROUGH HAPA’S HAWAIIAN AIRLINES PREFERRED AFFILIATE PROGRAM
HAPA is pleased to announce its participation in the Hawaiian Airlines Preferred Affiliate Program. Special discounted airfares are available to HAPA members and their families. Theses discounts change from time to time and the program offers the lowest available HawaiianAir.com web fares, in addition to discounted fares such as 5% off for flights between the mainland U.S. and Hawaii. HAPA members should book their reservation as follows:
Step 1. Log onto Preferred Affiliate | Hawaiian Airlines.
Step 2. Enter our program code "HAPAHAL"(not case sensitive)
This is another HAPA member benefit. Use this code to fly to the HAPA State Convention in Las Vegas and for any other trips you may take between islands or to the mainland. You will still be able to earn your own Hawaiian Miles under this program.
REGISTRATION FORMS & PAYMENTS
Make checks payable to: Hawaii Association of Public Accountants
Mail registration forms (pages 4 – 6) and check to:
HAPA c/o Valerie Peralto, CPA
Peralto & Co. CPAs Inc.
P.O. Box 763
Hilo, Hawaii 96721
Alternatively, you may
Register and Pay Online (after April 15, 2025) at:
Hawaiiassociationofpublicaccountants.com
QUESTIONS regarding Registration?
Contact Valerie Peralto, CPA at vperalto@hilo808.net for mail-in registration.
Contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net for online registration.
Seminar speakers – Marilyn M. Niwao, J.D., CPA, CGMA at niwao@mauicpa.com
Hotel rooms – Catherine Madden, CPA at catherine@thecpagrouphilo.com
Golf Tournament – Creighton Aotani at caotani@pacificbridgeinternational.net