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 Hawaii Association of Public Accountants

Brian Iwata, CPA, HAPA State President

Welcome to the Hawaii Association of Public Accountants (HAPA) website.  We represent public accounting practitioners throughout the State of Hawaii, and HAPA is the only accounting and tax organization with Chapters on Oahu, Maui, Big Island and Kauai.  We are volunteer driven and rely upon members to help the accounting profession and fellow practitioners.

We provide accounting and tax seminars with substantive continuing professional education for CPAs, EAs, and those requiring IRS approved credits.  We also provide opportunities for members to network through various social, community and sporting events.  We are also actively involved in legislative activities to help protect the interests of the public and small to mid-sized CPA firms in Hawaii, while continuing to advocate for high licensing standards for CPAs practicing in Hawaii.

We welcome those who are interested in joining HAPA.  We provide special membership rates for Young Professionals and Students.  Should you have any questions about HAPA, please feel free to contact me or any officer listed.

Please take some time and explore all of the various functions HAPA has to offer.


HAPA 2018 State Convention on Maui

Hosted by the Maui Chapter

Grand Wailea Hotel


Current Plans include the following:

Golf Tournament on Wednesday, June 13, 2018.
King Kamehameha Golf Course, 2500 Honoapiilani Hwy, Wailuku, Hawaii (private golf club course).

$85 fee includes prizes.  9:30 a.m. report time, 10:00 a.m. start time.

Seminars –  16 hours CPE to include:

Thursday, June 14, 2018:
–  “Federal Tax Update, including the 2017 Tax Cuts and Jobs Act, plus Entity Choice Considerations”

Lecturer:  Bob Jennings, CPA, EA of TaxSpeaker, Jeffersonville, Indiana

Friday, June 15, 2018:
–  “The Challenges of Operating in a Digital Environment: The Law Governing Electronic Transactions, Privacy, and Cybersecurity”

Lecturer:  Thomas J. Smedinghoff, Esq., Of Counsel, Locke Lord LLP, Chicago, Illinois

–  “Hawaii State Tax Update” and “International Tax Update”
Lecturer:  Kurt Kawafuchi, J.D., LL.M, M.B.A., CPA (not in public practice), Honolulu, Hawaii

–  “1031 DST (Delaware Statutory Trust)” and “Capital Market Update”
Lecturers: William H. Atha II, SVP & Family Wealth Director, Morgan Stanley, Honolulu, Hawaii; Thomas E. Donahue, CEO, True North Companies and Michael Weitzner, Managing Director, Net Lease Capital Advisors

(Additional detail on CPE will be forthcoming when schedule is finalized.)


–  Maui Ocean Center Aquarium Admission and Dinner – Thursday, June 14, 2018
–  HAPA State Convention Banquet – Friday, June 15, 2018
–  Hospitality Suite with refreshments
–  Saturday tours/events are still in the planning stage


During the convention period, the Maui Film Festival is scheduled from June 13 – 17, 2018.  Among the various venues, the outdoor Celestial Cinema will be held nearby on the Wailea Gold & Emerald Golf Course during the evenings.

See http://www.mauifilmfestival.com/


Grand Wailea Hotel – See https://www.grandwailea.com/

A limited number of rooms are available in the HAPA State Convention Room Block at the highly discounted rate of $229 per night plus tax for rooms that are Run of House.  Ocean view rooms are available at $259 per night plus tax.  Please make your reservations as soon as possible by using the following hotel passkey:


When reservations are made, the hotel will take a deposit equal to the first and last night of the reservation.  All deposits are refundable until May 12, 2018.  All cancellations or date changes received within 30 days of the arrival date are subject to forfeiture of the deposit.

The special rate will be honored 3 days pre/post based on space and rate availability.
Rollaway beds are available at $30 plus tax per night. Connecting rooms may be available to confirm with a connecting fee of $50 plus tax per set per night. Guests will need to call the hotel’s call center at 800-888-6100 to confirm connecting.

All Hilton Honors point redemption reservations will need to be made with HHonors at 800-HHONORS and a room move may be required.

Daily resort charge of $30/day reduced to $15/day for HAPA convention attendees:
The daily resort charge, subject to change without notice, includes the following:

  • Tropical flower lei greeting upon arrival
  • Two bottles of water on day of arrival placed in guestroom
  • 45 minute photography session with Pacific Dream Photography (scheduled in advance)
  • Unlimited local, toll-free, and credit card calls (no access fee)
  • Coffee & tea in guest rooms
  • Participation in yoga classes
  • Admission to twice-daily SCUBA clinics
  • Use of Beach Cruiser bikes (subject on availability)
  • Beach umbrellas for use on Wailea Beach (subject to availability)
  • In-room internet access (up to 2 MB), with wireless capability and internet for multiple devices

Tips will automatically be added as follows:

Porterage charges will be $12 per person per room for check-in and check-out service.

  • Mandatory room attendant charge will be $3 per room, per day.

Parking for HAPA Convention Attendees:

  •  Overnight valet charge reduced from $30 to $20 plus tax per car per night.
  • Day use parking charge is $10 per car per day for those not staying overnight at the hotel.

Note:  Once the HAPA state convention hotel room block is filled, rooms may no longer be available at the special heavily-discounted convention rate.


Special airfare rates available through Hawaiian Airlines Preferred Affiliate Program
HAPA wishes to remind you of its participation in the Hawaiian Airlines Preferred Affiliate Program.  Special discounted airfares are available to HAPA members and their families.  These discounts change from time to time, and the program offers the lowest available HawaiianAir.com web fares.  Currently, the program provides for discounted fares of 5% off for flights between the mainland U.S. and Hawaii.  HAPA members can book their reservation as follows:
Step 1. Log onto www.HawaiianAir.com/Affiliate.  
Step 2. Enter our program code “HAPAHAL” (not case sensitive).

HAPA (and NSA) members – early registration fees:  $395

Includes seminars, lunches, refreshments, Thursday night Maui Ocean Center aquarium admission & dinner, and Friday night banquet. Early registration fee deadline is April 30, 2018.

HAPA (and NSA) members – late registration fees:  $495.  

Nonmember fees:  $495
Includes seminars, lunches, refreshments, and Thursday night Maui Ocean Center aquarium admission & dinner.  Friday evening banquet dinner will be a separate cost.

Additional details for golf and other event costs (separate charges) will be made available when registration form is sent out. 

Contact Marilyn M. Niwao, J.D., CPA at mniwao@aol.com

Please sign up now for your hotel room reservations because of the limited HAPA hotel room block


Grand Wailea on Maui

June 13-15, 2018

Maintained by: CMH Business Services, LLC