Accounting Lecturers 2016-2018

Terri Fujii

Terri Fujii, BBA ’84, MAcc ‘85


Terri Fujii is an audit partner at CW Associates, CPAs, the 8th largest CPA firm in Hawaii, as ranked by Pacific Business News. Previously, Fujii was the managing partner of the Ernst & Young LLP, Honolulu Office and a partner in its Assurance Services practice. She has 29 years of experience in financial and internal audits, financial analysis and feasibility studies, cost management, organizational planning, operational reviews and corporate compliance issues.

Fujii has worked with healthcare, not-for-profit, lodging, airline, state government, and retail clients, and private and publicly held companies in Hawaii.

Fujii received both her bachelor’s and master’s degrees in accounting from the University of Hawai‘i at Mānoa Shidler College of Business, and is a Certified Public Accountant, licensed in the State of Hawaii.

She is active in the community serving on the boards of Easter Seals Hawaii; Hospice Hawaii and Aloha United Way. She also serves as the chair of the Shidler College School of Accountancy Advisory Board and as a member of the Shidler College advisory board. Fujii currently is an instructor for intermediate and graduate accounting courses for the School of Accountancy. She was inducted into the Shidler College of Business Hall of Honor in 2007.


Robert Hatanaka

Robert Hatanaka, BBA '76, MAcc '83


Robert Hatanaka received his BBA in 1976 and his MAcc in 1983 from the University of Hawai‘i at Mānoa. He has been a Certified Public Accountant since 1985, and has professional experience as an independent auditor, corporate controller, and Treasurer. He was the Vice President, Treasurer, and Controller at Title Guaranty of Hawaii from 1988-1994, and Treasurer at Resco Inc. from 1994-1996. Bob has professional work experience in public accounting as an independent auditor for Deloitte Haskins and Sells, CW Associates, and KKDLY LLC.

Active in community affairs, Bob is a member of the Board of Directors of the Hawaii Society of Certified Public Accountants, and is Secretary of the Hawaii Chapter of the Association of Government Accountants. Bob is a member of both the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants.

Bob is currently an Audit Principal at KKDLY LLC, and a lecturer at the Shidler College of Business, School of Accountancy. He is also an instructor for the School of Accountancy sponsored CPA Exam Cram Course.

Kurt Kawafuchi

Kurt Kawafuchi

LECTURER | Attorney at Law | CPA (Not in Public Practice)

Kurt is the current Chair of the Hawaii Council of Revenues and was the former Director of Taxation, State of Hawaii, 2003-2010. Subsequent to serving as tax director, Kurt was a Principal (i.e., Partner) with the Beverly Hills law firm of Hochman, Salkin, Rettig, Toscher & Perez, PC until returning to Hawaii in 2016.

Kurt’s law practice includes advising clients on international and domestic (federal, state and local) taxation, business, and estate planning, and representing clients in civil and criminal tax controversies before the IRS, state tax departments, administrative boards, and federal and state trial and appellate courts.

Kurt has been a lecturer at the University of Hawaii since 1995. He is a fellow of the American College of Tax Counsel, a Certified Specialist, Taxation Law, State Bar of California Board of Specialization, and earned his graduate law degree in taxation (LL.M. in Taxation) from Georgetown University Law Center. Kurt has served as chair of the Hawaii State Bar Tax Section and the HSCPA Tax Committee (as well as serving as a director), and been on the Advisory Board of the Hawaii Tax Institute, the UCLA Annual Tax Controversy Institute, served as a director of the California Society of CPAs Los Angeles Chapter Asian Business Forum and State Bar of California Tax Section Executive Committee. In addition to earning awards from the AICPA and HSCPA, Kurt was the President of the Western States Association of Tax Administrators (i.e., association of state revenue departments in the Western United States).

Kurt teaches taxation courses including Multijurisdictional (international and state and local taxation), Partnership Taxation, Estate and Gift Taxation and Planning, Advanced Corporate Taxation, and Taxation of Entities.


Steven Mar, MBA


Steve Mar is a lecturer instructing IT Audit Graduate Course and Information Systems Undergraduate Course. He has previously taught at Seattle University. In 2016, he retired as the IT Audit Director of Nordstroms. Previously, he served in a similar role for Microsoft. Before that Mr. Mar was a Principal with Deloitte in San Francisco. He has performed audits for Deloitte Honolulu office for such clients as American Savings Bank and Bank of Hawaii. He earned an MBA in finance from Seattle University and a BA in Quantitative Methods from the University of Washington.


Myron Mitsuyasu

Myron Mitsuyasu, CPA, MBA 1992


Myron Mitsuyasu received his bachelor of science in accountancy from Bentley College and a master of business administration from the University of Hawai‘i at Mānoa.  Also, he is a certified public accountant in the state of Hawaii. 

Myron retired from Kamehameha Schools in 2017 after 24 years of service.  He worked in multiple departments: tax, internal audit, early childhood education, and accounting.  In addition to working for Kamehameha Schools, Myron has been a lecturer at the School of Accountancy, University of Hawai‘i at West Oahu and Kapiolani Community College.  His classes include financial and managerial accounting and auditing.


Gary Nishikawa

Gary Nishikawa, MBA 1970


Gary Nishikawa retired as an Audit Partner at Deloitte & Touche LLP in 2007. During his 40+ years with the firm, he served in many capacities, such as Partner -In-Charge of the Audit Department, Professional Practice Director, Personnel Partner, Recruiting Partner, Continuing Education Coordinator, and Campus Recruiter.

Gary served clients in a variety of industries, such as SEC companies, health care, public sector, real estate, retail, wholesale, manufacturing, agribusiness, and not-for-profit. He was also designated as a litigation support specialist.

Gary's involvement with the School of Accountancy dates back to the early 1980s when he was a member of several search committees for the Director of the School of Accountancy, and also served for many years as the Chairman of the School of Accountancy Advisory Board and the Friends of the School of Accountancy.

Active in community affairs, Gary served as President of the Hawaii State Board of Public Accountancy, Hawaii Society of Certified Public Accountants, Hawaii Chapter of the Institute of Internal Auditors, Junior Achievement of Hawaii, Palama Settlement, and Makaala. He currently serves as Chairman of the Audit and Finance Committee of Bishop Museum, and is on the Advisory Committees for the Regulated Industry Complaints Office and for the Hawaii Post-Secondary Education Advisory Program, Department of Commerce and Consumer Affairs, State of Hawaii.

Duane Seabolt

Duane Seabolt, JD, MBA, CPA/CFF/ABV, CFE


Duane Seabolt is the Director of Forensic Services at Candon Todd & Seabolt LLC. Duane specializes in forensic accounting, business valuations, fraud investigations, economic damage analysis, lost profit and earnings calculations, litigation support and other consulting services. Prior to joining Candon Todd & Seabolt LLC, Duane held a management level position with a large local company and was a litigation attorney with a prominent Hawaii law firm. Duane currently lectures at University of Hawaii, Hawaii Pacific University, and Kapiolani Community College in the areas of accounting, finance, and business law.

Duane holds a Bachelor’s Degree in Accounting, a Master’s Degree in Business Administration, and a Juris Doctorate Degree. Duane holds numerous licenses and certifications including Certified Public Accountant (CPA), Certified in Financial Forensics (CFF), Accredited in Business Valuations (ABV), and Certified Fraud Examiner (CFE). Duane is a member in good standing with the American Institute of Certified Public Accountants, Hawaii Society of CPAs, Hawaii State Bar Association, and the Association of Certified Fraud Examiners.

Eric Wen

Eric Wen, PhD '12


Eric Wen received his Ph.D. in 2012 from the Shidler College of Business. He has professional experience in the network management software business, and worked for several high-technology companies the Boston-area before returning for his Ph.D. As a Ph.D. candidate, he was also a credit risk intern at The Kamakura Corporation, where he gained practical experience with SQL databases, ETL methodologies, data analytics, and structured asset-backed securities (ABS). He is an assistant professor of accounting at UH West Oahu and remains on-call with the Risk Consulting Group at The Kamakura Corporation.