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.

  • 2 Feb 2023 2:00 PM | Jason Nakano (Administrator)




    Promote the accounting profession.
    Share your experiences about the accounting profession.

    Meet the accounting students from the University of Hawaii, Chaminade University, Hawaii Pacific University, Brigham Young University, University of Hawaii-West Oahu, Kapiolani Community College and Leeward Community College.

    Tuesday, February 21, 2023

    5:30-9:00 p.m.
    Manoa Grand Ballroom at the Japanese Cultural Center
    2454 South Beretania Street

    Parking in the Japanese Cultural Center parking structure
    on South Beretania Street

    Cost is $28 per Person, Professors $28, Students $15

    Download Registration Form

    Please send registration and payment by February 15, 2023

    If you have any questions, contact:

    Darryl Komo at (808) 356-8775  -or-  dkomo@rleongco.com

    Delicious Dinner will be provided.

    We recommend that more than one member of each firm or business attend this event to allow more interaction with students.

  • 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

    updated 02/16/23

    Download Convention Registration Form

    Download JTB Tour Registration Form

     Convention Highlights 

    This year’s state convention offers two days of informative seminars, an industry tour, and the opportunity to expand your knowledge about Japan and its citizens, which ranks third in visitor spending in Hawaii (after U.S. West and U.S. East) and has a significant impact on Hawaii’s economy. Bring along your family and have some fun and adventure with other HAPA members from throughout the state and broaden your knowledge and understanding of a major trade partner of Hawaii. 

    Seminars and Special Hotel Room Rates 

    Seminars will be held on Monday and Tuesday, May 22 and May 23, 2023. Technical sessions provide substantive continuing professional education and qualify for 14½  hours of CPE credits for CPAs and 8 hours of CE for EAs. Seminars, 2 lunches, and the Tuesday evening Annual Banquet are included with the registration fees. For HAPA members, the registration fees also include the Wednesday industry tour. The Hilton Tokyo Narita Airport Hotel is offering special room rates at Hilton Tokyo Narita Airport, with the Group Code GHAP23

    Optional Tours and Social Events

    Sunday, May 21, 2023Tour 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. Visit the famous Shinshoji Temple. See Narita map at: 

    Tuesday evening, May 23, 2023 – Annual Convention Banquet 
    Enjoy dinner, music, and warm fellowship as we thank our outgoing officers and directors and witness the formal installation of our new officers and directors.

    Wednesday, May 24, 2023 - Industry bus tours
    to include “Miraikan”, the National Museum of Emerging Science and Innovation (Miraikan – The National Museum of Emerging Science and Innovation (jst.go.jp)); Kawasaki Robostage (https://kawasakirobotics.com/jp-sp/robostage/en/); and TeamLab Planets (https://planets.teamlab.art/tokyo/).

    Schedule of Events

    Sunday, May 21, 2023

    • 6:00 p.m. Board of Directors Dinner Meeting

    Monday, May 22, 2023

    • 7:40 a.m. Registration
    • 8:00 a.m. Opening Ceremonies; Greetings & Announcements
      Opening Message – Marilyn M. Niwao, MSPH, J.D., CPA, HAPA State President
    • 8:10 – 9:50 a.m. Technical Sessions to include:
      “Adapting Japanese products and concepts successfully for the U.S. market” (Speaker: Milton Fujii, President of 3 Katto LLC, dba Daiso Hawaii; Director of Import – HouseMart Ace Hardware, Ben Franklin Crafts, and Dean’s Inc., one of Hawaii’s largest family-owned chain-store operators. Directly responsible for Daiso’s arrival in Hawaii.)
    • 10:00 – 11:40 a.m. “Cross-border U.S. - Japan Estate Planning”
      (Speaker: Michael H. Shikuma, Attorney (Hawaii), and Japan Licensed Foreign Law Attorney, who resides in Tokyo)
    • 11:40 a.m. – 12:45 p.m. Lunch and General Membership Meeting, Part 1
    • 12:45 – 2:25 p.m. “Problems in Cross-Border Implementation of Japanese Inheritance Tax Law” – from the viewpoint of a Japanese certified tax accountant and “Cross-border U.S. – Japan income tax issues” (Speakers – Katsumi Naito, Japanese tax accountant, in Ginza, Tokyo, and Eri Shima, J.D., CPA from OCCPA LLC in Honolulu)
    • 2:35 p.m. – 3:00 p.m. “Japanese Business and Social Etiquette” (Speaker – Creighton Aotani of OCCPA LLC and Pacific Bridge International LLC)
    • 3:15 p.m. – 5:15 p.m. Cocktail Reception
    • 4:15 p.m. – 8:00 p.m. HAPA shuttle buses start roundtrip transportation from hotel to/from Narita Town and Aeon Mall

    Tuesday, May 23, 2023

    • 7:30 a.m. Registration
    • 8:00 – 11:30 a.m. Technical Session: “2023 Federal Tax Update” (Speaker: Bob Jennings, CPA, EA, CFP of TaxSpeaker, Jeffersonville, Indiana. Bob is a nationally renowned author and an excellent speaker, presenting continuing education classes to over 100,000 tax professionals over the last 30 years all over the world.)
    • 11:30 a.m. - 12:30 p.m. Lunch and General Membership Meeting, Part 2.
    • 12:30 p.m.- 4:00 p.m. Technical Sessions - continuation from morning session.
    • 6:00 p.m. – 9:30 p.m. 67th Annual HAPA State Convention Installation Banquet.

    Wednesday, May 24, 2023

    • 9:00 a.m. – 4:30 p.m. Industry bus tour to Odaiba to include visits to Miraikan – The National Museum of Emerging Science and Innovation, Kawasaki Robostage, and TeamLab Planets.

    Thursday, May 25, 2023

    • 11:00 a.m. Optional bus transfer available from Hilton Tokyo Narita Airport hotel to Keio Plaza Hotel in Shinjuku. (Any changes to departure time to be announced at the convention.)

    Convention Fees and Rates

    HAPA & NSA Members:

    Early Registration (by March 31, 2023)


    Late Registration (April 1, 2023 to May 8, 2023)


    * Registration fees for members include technical sessions, lunches, Monday afternoon cocktail reception, Tuesday evening banquet, and Wednesday industry tour. Special Chapter rebates are available for HAPA members only, with conditions. See registration rules.

    Non-Members of HAPA or NSA

    Early Registration (by March 31, 2023, no industry tour included)


    Late Registration (April 1, 2023 to May 8, 2023, no industry tour included)


    Japan residents only – special one-day rates for seminars (register by April 22, 2023)

    Monday only seminars - $200.00

    Tuesday only seminars - $300.00

    Continuing Professional Education Credits (CPE) for CPAs:

    Seminars on Monday and Tuesday 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 14½ hours for CPAs. Eight hours of seminars are appropriate as live tax and tax update seminars for CPAs, EAs, and other tax and accounting professionals. No advance preparation is required.

    Additional Tickets to Convention Banquet and Tours

    Tuesday Night, May 23, 2023 – Convention Banquet guests (non-members of HAPA)

    Wednesday, May 24, 2023 – Industry bus tour to Odaiba for non-members of HAPA and guests. Lunch and any additional fees not included.

    Thursday, May 24, 2023 – Optional bus transfer from Hilton Tokyo Narita Airport Hotel to Keio Plaza Hotel in Shinjuku


    REGISTRATION FEES: Member Registration fees include Seminars, Lunches, Tuesday Convention Banquet, and Wednesday Industry Tour. Early registration forms and payments must be received by March 31, 2023. 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).

    SPECIAL CONVENTION REGISTRATION FEE REBATES: In order to encourage attendance, the various island chapters may be offering special registration fee rebates to HAPA members only, subject to certain conditions. For information on rebates and rules for obtaining rebates, please contact the following chapter presidents:
    Oahu Chapter: Eric Matsuda, CPA, ph. (808) 949-7651 
    Maui Chapter:
    Colleen Takamura, CPA, ph. (808) 242-4600, ext. 5 
    Big Island Chapter: Shannon Wibberley (808) 935-5404 
    Kauai Chapter: Ann Y. Kennedy, CPA, (808) 245-9048.

    CANCELLATIONS: Cancellation notification received prior to March 31, 2023 will be refunded 100% and cancellations prior to May 8, 2023 will be refunded 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 extra event tickets.

    HILTON TOKYO NARITA AIRPORT HOTEL, TRAVEL AND LOCAL TRANSPORTATION: Each participant is responsible for his/her own hotel, travel, and ground transportation arrangements and costs. A limited number of rooms are available in the HAPA State Convention Room Block at the Hilton Tokyo Narita Airport Hotel.

    Hilton Tokyo Narita Airport

    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 Yen per person breakfast buffet rate when you check in. (Rack rate for the breakfast buffet is ¥3,800)

    If you are attending the convention, please ask for the breakfast buffet to be included in your room charge because breakfast will not be served at the seminars.

    Also, breakfast for two (2) is complimentary for Hilton Gold or Diamond members, assuming double occupancy.

    There is a free hotel shuttle to and from the Narita International Airport. Please book early as there are a limited number of rooms available at the special convention room rates.

    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. or International and Hawaii. HAPA members can book their reservation as follows:

    1. Log onto Preferred Affiliate | Hawaiian Airlines
    2. Enter our program code "HAPAHAL" (not case sensitive).

    Note: for family and friends who want to shop or explore the area during the convention seminar sessions, there are complimentary shuttle buses from the Hilton Tokyo Narita Hotel to and from the Narita Airport, JR Narita Station, and Aeon Mall leaving once every hour.

    Post-convention optional hotel and tour arrangements in Tokyo

    After the convention, you are on your own to tour Japan. However, for those wishing to tour Tokyo, HAPA has arranged for a limited number of rooms to be available at the Keio Plaza hotel in Shinjuku (see hotel at https://www.keioplaza.com/) from Thursday, May 25, 2023 to Tuesday, May 30, 2023.

    Please see the separate hotel and tour offerings from from JTB (Japan Travel Bureau). Telephone contact at JTB USA, Inc.(Honolulu) is Kazuko Spear, telephone number (808) 979-0115. Download JTB Registration form

    Important: For Keio Plaza hotel room block through JTB, you must book and pay a $300 deposit by March 6, 2023. Final payment is due April 15, 2023.

    You are encouraged to sign up for the Mt. Fuji/Hakone Bus Tour (May 26, 2023) and Tokyo Tour (May 27, 2023) through JTB (deadline for tours is March 15, 2023).

    For additional 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.

    Any questions? Please contact Convention Chairperson Marilyn M. Niwao, M.S.P.H., J.D., CPA by e-mail at mniwao@aol.com or at niwao@mauicpa.com; tel: (808) 242-4600, ext. 224; fax (808) 242-4607. For registration questions, please contact Eric Matsuda, CPA at e.matsuda2@hawaiiantel.net or tel. (808) 949-7651. 

    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.

    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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