Hawaii Association of
Public Accountants


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 welcome those who are interested in joining HAPA.  We provide special membership rates for Young Professionals and Students.  

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

  • 12 Jan 2023 7:03 PM | Jason Nakano (Administrator)

    May 21 – 24, 2023

    at the Hilton Tokyo Narita Airport Hotel

    Hosted by the Maui Chapter of HAPA

    Suggestion: Travel to Japan, leaving Friday, May 19, 2023. Arrive Saturday May 20, 2023 because you will be crossing the international date line and losing a day going west. (You will gain a day when you fly back.)

    Sunday, May 21, 2023

    • Tour Narita area on your own. There is a free shuttle bus from the Hilton hotel to Narita Town and to the Aeon Shopping Mall, or you can take a taxi.
    • Board of Directors Meeting

    Monday, May 22, 2023 

    (Note: Monday seminars are not yet finalized.)

    • “Cross-border Japan tax and estate planning”
      (Speaker: Michael H. Shikuma, Attorney (Hawaii), and Japan Licensed Foreign Law Attorney, who resides in Tokyo)
    • “Adapting Japanese products and concepts successfully for the U.S. market and handling Cross-Border International Issues
      (Speaker: Milton Fujii, President of 3 Katto LLC, dba Daiso Hawaii; Director of Import – HouseMart Ace Hardware, Ben Franklin Crafts, Dean’s Inc.)
    • Lunch will be provided during the HAPA Annual meeting. 
    • After the seminars, a shuttle bus will be available to take you to Narita town and nearby Naritasan Shinshoji Buddhist Temple for independent sight-seeing, shopping, and dinner.

    Tuesday, May 23, 2023

    • “Federal Tax Update” seminar with Bob Jennings CPA, EA of TaxSpeaker, Jeffersonville, Indiana (8 hours) CPE, morning and afternoon.
    • Lunch will be provided during the HAPA Annual Meeting.
    • Following the seminar, the Annual HAPA Convention dinner banquet will be held at the Hilton Tokyo Narita hotel.
    Wednesday, May 24, 2023 
    •  Industry tours are planned, with bus transportation provided. Included in the tours, we will see different types of robots that have been developed, as Japan dominates as one of the leading robotics countries.

    Registration fees

    • HAPA or NSA member early registration fees - $725 (deadline March 31, 2023)
      HAPA or NSA late registration fees - $775 (deadline May 8, 2023)
    • Nonmembers – Early registration fees - $675 (deadline March 31, 2023, no industry tour included);
      Late registration fees - $725 (deadline May 8, 2023, no industry tour included)
    • Registration will be available later

    Registration fees include

    • seminars for 2 days, lunches for 2 days
    • Convention banquet on Tuesday evening, May 23, 2023, and Industry Bus Tour on Wednesday, May 24, 2023 (industry tour costs only included for HAPA & NSA members)
    • (For Island Chapter members, please contact your Chapter presidents for any special Chapter rebates and conditions – to be determined at a later date.)

    For spouses and guests: Banquet cost - $80, Industry Bus Tour - $150.
    For nonmembers who attend the seminar sessions: Industry Bus Tour - $150.

    The HAPA convention hotel is the
    Hilton Tokyo Narita Airport Hotel.

    See the Hilton Tokyo Narita Airport Hotel at:

    To book your discounted convention hotel room rates, the Group Promotion Offer Code is GHAP23. Under “Special Rates,” enter the Group Code of GHAP23.

    The special rates provide:

    • Taxes (10%) and service charges (13%) are included in the special rates.
    • A credit card is required for the reservation. 
    • Free cancellation before 11:59 PM local hotel time on your arrival date.
    • A discounted breakfast buffet rate is available, but cannot be booked online. Instead, you should request the ¥2,800 per person breakfast buffet rate when you check in. (Rack rate for the breakfast buffet is ¥3,800) Also, breakfast for 2 is complimentary for Hilton Gold or Diamond members, assuming double occupancy.

    Daily guest room rates, in yen, including 13% service charge and 10% tax, are as follows:

    • Hilton Room, 25 m2, Single (small room) ¥14,295
    • Hilton Room, 25 m2, Double (small room) ¥16,781
    • Deluxe Twin, 35 m2, Single ¥16,781
    • Deluxe Twin, 35 m2, Double ¥19,267
    • Deluxe Twin, 36 m2, Triple Occupancy ¥21,753
    • Deluxe Plus Double, 35 m2, Double Occupancy ¥21,753
    • Jr. Suite, 50 m2, Double Occupancy ¥68,365
    • King Bedroom Suite ¥130,515
    Please book early as there are a limited number of rooms at the special convention room rate (which at the current exchange rate of $1 to ¥132 Japanese yen is approximately $127 for a Single Deluxe Twin room and $165 for a Deluxe double, taxes and service charges included.

    Why go now?

    The Japanese yen is significantly devalued from 3 years ago, when we were looking at approximately ¥108 per $1 dollar. Note: normally, no tipping is expected in Japan for services such as taxis, bellmen, housekeeping, etc.

    Important: If you plan to attend the HAPA convention in Japan, please:

    1. Make your hotel and airline reservations as soon as possible.
    2. Obtain your passport which must be valid for more than 6 months on entry and include 2 blank pages.
    3. Obtain a Japan travel book (such as Fodors) and read about Japan.
    4. Obtain a credit card with no foreign currency transaction fees for use in Japan.
    5. Current travel requirements to Japan – a)proof of three doses of vaccination or b) pre-departure COVID test taken 72 hours before travel. (Please check on whether the COVID test is acceptable in Japan.) 
    6. No visa is required for stays of 90 days or less for tourism or business in Japan.

    The Hilton Tokyo Narita Hotel is a 4-star rated hotel, located 10 minutes from the Narita International Airport. There is a free airport shuttle bus to the hotel, or you can take a taxi.

    Optional Arrangements

    post-convention hotel and tour arrangements in Tokyo – from May 25 for four or five nights at the Keio Plaza Hotel in Shinjuku.
    (see https://www.keioplaza.com/)
    Additional information will be provided at a later date.

    Optional day bus tours of Mt. Fuji/Hakone and around Tokyo will be offered by JTB Travel agency. Tours will leave from the Keio Plaza hotel. Currently, the Mt. Fuji/Hakone tour is planned for Friday, May 26, 2023, and the tour around Tokyo is planned for Saturday, May 27, 2023. If you choose to book at another hotel, please arrange for your own transportation to the Keio Plaza hotel in order to join the optional tours leaving from the Keio Plaza hotel.

    For more information to plan your trip, please see information from the Japan National Tourism Organization (JNTO) at https://www.japan.travel/en/ or purchase Japan travel books and start planning your trip.

    Please join HAPA in Japan for its 67th Annual State Convention for fun and adventure!

  • 28 Nov 2022 3:44 PM | Jason Nakano (Administrator)

    Mark your Calendar!

    Hawaii Association of Public Accountants

    Presents its

    40th Annual Maui Chapter HAPA Christmas Party!!!

    Place: Fairmont Kea Lani Hotel
    Date: Friday, December 16, 2022
    Time: 6:00 p.m. cocktails
    6:30 – 9:30 p.m. dinner, music, and prizes 
    Cost: HAPA Members - $30.00
    Guests - $75.00

    Please bring a $15.00 grab bag gift per person.

    Join us in celebrating the holiday season!!!

    Enjoy good food, live music, and prizes!

    Donated prizes are welcome!

    Social distancing will be encouraged and tables and chairs will be spaced out accordingly.

    Please RSVP by Wednesday, December 9, 2022

    at (808) 242-4600, ext. "0" and send checks payable to "HAPA"  

    c/o Niwao & Roberts, CPAs, A PC, 2145 Wells St., Ste. 402, Wailuku, HI  96793.

    Please also RSVP via email at takamura@mauicpa.com.

    This year’s special HAPA Christmas buffet dinner will include:


    • Kula Baby Greens, Tomato, Cucumber, Feta, Sun-Dried Cranberries and Liliko’i Dressing
    • Penne Pasta, Shrimp, and Spinach, in a Red Pepper Pesto
    • Broccoli Almond Salad with a Raspberry Vinaigrette
    • Hawai’ian Ahi Poke, with Maui Onion, Ogo, Kukui Nut, Hawai’ian Salt and Chili Pepper
    • Yakisoba Noodle, with Baby Bok Choy, Shiitake Mushrooms, Carrots, and Bean Sprouts
    • California Maki Sushi, Pickled Ginger, Wasabi and Soy Sauce


    • Rosemary Roasted Turkey, with Giblet Gravy and Cranberry Relish
    • Roast Prime Rib of Beef Au Jus
    • Fresh Catch prepared Chinese Style with Ginger, Cilantro and Green Onion
    • Garlic Massed Potatoes
    • Stuffing
    • Stir-Fried Upcountry Vegetables
    • Jasmine Rice


    • Strawberry Short Cake
    • Macadamia Nut Cream
    • Chocolate Chantilly
    • Salted Caramel Cheesecake
    • Birthday Cake (for Colleen)
    • Coffee and Tea



    Special HAPA Christmas Party Room Rates at the Fairmont Kea Lani Hotel!

    Special room rates at the Fairmont Kea Lani Hotel for HAPA Christmas party attendees will be as follows:

    $389 for a Run of Fairmont Suites

    These special room rates are available for Friday, December 16, 2022 and Saturday, December 17, 2022, based upon availability.  All reservations are also subject to a resort fee of $30 per day (discounted from $50 per night) and 17.416% tax per night for those staying overnight.  Special room rates are also available three (3) days prior to and three (3) days after the event, based upon availability.  You must book your own rooms, and there is a maximum of 2 adults/4 persons to a room.  (No charge for children up to the age of 18 years who share the suite with parents.).  For each additional adult sharing a room, there is a charge of $50 per night beginning with the third adult.

    Please note that there is an automatic $3.00 per suite charge for housekeeping services.  A “Tips for Tips” gratuity information card will be provided to guests upon check-in.  These charges will be up to the individuals’ discretion.  An overnight valet parking charge is available for $40 per car, per night.  Overnight self-parking is included in the daily resort charge.

    Rooms must be booked by Monday, December 5, 2022 to qualify for the group rate.  There are a limited number of rooms in our room block, and the hotel is very busy during this period, so please book early!

    Please call the Fairmont Kea Lani Hotel Reservations Department at (808) 875-4100 or (800) 659-4100 or the Global Reservations Center at (800) 441-1414.  Please identify yourself as being with “HAPA Holiday Reception” or the “Hawaii Association of Public Accountants Holiday Reception” for ease of booking.  If you have any questions – please contact 

    Marilyn Niwao at mniwao@aol.com.

  • 17 Jul 2022 10:40 AM | Jason Nakano (Administrator)

    Upcoming Seminar Dates:

    Wailuku, Maui – January 3 & 4, 2023

    Hilo, Hawaii – January 4 & 5, 2023

    Honolulu, Oahu – January 5 & 6, 2023

    Currently, all seminars are live. More information will be provided when registration begins.

    Recommended CPE Credits / Hours: 16

  • 28 Jan 2022 2:16 PM | Jason Nakano (Administrator)

    CPA Mobility – Why the Big Fuss?

    Hawaii Laws already allow out-of-state CPAs to practice in Hawaii through temporary permits to practice, without having to obtain a Hawaii CPA license.

    Hawaii CPA mobility legislation has nothing to do with movement by Hawaii CPA licenses to other states. Since CPA licensing laws are enacted by each state and no two states’ laws are alike, practitioners should check the other state laws concerning not only individual CPA mobility but CPA firm mobility if they seek to practice in other states.

    Why are the HSCPA and AICPA promoting “No Notice, No Fees, No Escape” mobility?

    The business model for large international CPA firms has changed over years. 

    The proposed legislation promoted by the HSCPA is meant to meet the needs of large international CPA firms. Building on their large domestic regional offices and their overseas outsourcing offices, the international firms now want to foreign-insource into the United States. The combination of 1) interstate individual mobility, 2) licensing of foreign accountants as U.S. CPAs in certain other states, and 3) CPA firm mobility completes the framework to maximize profits with foreign staff working on U.S. soil, including Hawaii. Currently under Hawaii law, foreign accountants who reside overseas cannot obtain a Hawaii CPA license. If the licensing scheme sought by the international CPA firms is adopted in Hawaii, the casualty will be jobs for Hawaii’s residents and students.

    Why No Notice?

    Without notice, CPAs from other states or countries can come and go like ghosts, leaving no tax audit trail for the Hawaii Department of Taxation and without paying their fair share of Hawaii taxes.

    From HAPA’s previous two year study of individual CPA temporary permit holders, over 70% of the out-of-state CPA firms, whose partners or employees obtained temporary permits to practice in Hawaii, did not obtain a Hawaii GET license or pay taxes as required by the State of Hawaii.  Without any notice, the State of Hawaii will be unable to collect taxes from out-of-state practitioners and their firms, leaving Hawaii’s tax burden on the shoulders of resident CPAs.

    HAPA’s position is that notice is required to ensure non-resident CPAs and their firms pay their fair share of Hawaii’s taxes for the privilege of doing business in Hawaii.

    Why No Fees?

    Again, without fees, there is no trail revealing non-resident CPAs and their firms worked in Hawaii. Furthermore, fees fund the governmental administration of CPA licensing and related consumer protection in the state. No fees for non-resident CPAs and their firms means resident CPAs and their firms will pay the entire bill for investigating and sanctioning non-resident CPAs and their firms who hurt Hawaii’s consumers. The combination of No Notice and No Fees will result in a “catch me if you can” tax haven for non-resident CPA practitioners working in Hawaii.

    Why No Escape?

    In January 2010, HAPA submitted a written complaint with the Board of Public Accountancy regarding nonpayment of Hawaii taxes by out-of-state CPA firms. The complaint identified the out-of-state CPAs, their firms, and their clients. More than the 5 years after the filing of the complaint the matter remains stalled in RICO. Despite the numerous follow-up inquiries by State Representative Isaac W. Choy, there has been no enforcement action or sanctions by the Hawaii Board of Public Accountancy for these numerous violations of ethical standards governing the practice of public accounting in Hawaii.

    It is simple common sense that No Notice + No Fees = No Enforcement

Hawaii Association of Public Accountants is a 501(c)6 non-profit organization. P.O. Box 61043, Honolulu HI 96839

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