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.

Upcoming events

  • No upcoming events
  • 30 Apr 2022 7:28 PM | Jason Nakano (Administrator)

    June 22 – 25, 2022

    Join us at the Sheraton Kauai Coconut Beach Resort Kapaa, Hawaii
    for the 66th Annual State Convention
    Hosted by the Kauai Chapter of HAPA

    Schedule of Events

    • Wednesday, June 22, 2022 Golf Tournament, Board of Directors Meeting
    •  Thursday, June 23, 2022 ( 6 hours CPE):
      Morning Technical Session: “U.S. and Hawaii Economic Outlooks”  Lecturer: Paul H. Brewbaker, Ph.D., CBE, Economist, TZ Economics, Honolulu, Hawaii 
      Late Morning/Afternoon Sessions: Hawaii State Tax Update
      Lecturers: State Tax Director Isaac W. Choy, CPA and State Tax Department Staff
    • Thursday, Evening: Smith Family Garden Luau 
    • Friday, June 24, 2022 (8 hours CPE):
      Technical Session: “Federal Tax Update” 
      Lecturer: Bob Jennings, CPA, EA of TaxSpeaker, Jeffersonville, Indiana
    • Friday Evening : – 66th Annual HAPA State Conventon Banquet 
    • Saturday, June 26, 2022 – Tentative optional activities pending participation Alekoko Menehune Fishpond and Kilohana Plantation Train Ride 

    Please, go to the event posting for more information, and registration details.

  • 29 Apr 2022 11:39 AM | Jason Nakano (Administrator)

     HAPA Oahu Chapter Installation Banquet 2022

    Wednesday Evening, June 8, 2022
    5:30 p.m. – 9:00 p.m.

    The Kahala Hotel & Resort
    Waialae Ballroom 

    5000 Kahala Avenue
    Honolulu, HI  96816


    Members: Free

    First Guest $50, Additional guests $75 each

    Children (over 2 yrs. old to 9 yrs. old) $30 each

    (Children 2 yrs. old and under free)

    Go to event page to register

    RSVP: No later than Monday, May 23, 2022

    There will be a no-show fee of $100 charged for members and guests.

    Oahu Chapter Slate of Officers 
    for 2022 - 2023

    President: Eric Matsuda

    Vice President: Denise Yoshida

    Treasurer: Terry T. Tamura

    Secretary: Claudia S. Oshima

    Director: Jennifer Luke

    Director: Yi Chen

  • 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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