The School of Accounting (SOA) Advisory Board membership includes accounting and finance leaders from the State of Hawai'i who have guided the school towards developing its mission, vision, and objectives. The SOA Advisory Board works with the Dean of Shidler College and the Director of the SOA on various efforts to promote the school and provide opportunities for students. The Advisory Board has six subcommittees concentrating on items related to the Nomination of New Board members, Finance, Faculty Interaction, Student Interaction, CPA Exam Education, and Master of Accountancy. The SOA Advisory Board meets two and four times per year, providing feedback to the SOA director, faculty, and students.
The chair of SOA Advisory Board is:
Other SOA Advisory Board Members:
- Manny August, Jr.
- Catherine Awakuni Colón
- Keric Chang
- Kyle Chang
- Gordon Ciano
- Brenda Cutwright
- Michael Dell
- Charles Goodin
- Calvin Hangai
- Rodney Harano
- Shawn Hasegawa
- Denis Isono
- Kent Kasaoka
- Kurt Kawafuchi
- Andy Kawano
- Cory Kubota
- Cindy Lam
- Addie Lui
- Rana Mejes
- Ross Murakami
- Jason Nagai
- Gary Nishikawa
- David Okabe
- Ross Okumura
- Emily Quach
- Larry Rodriguez
- Lucas Sayin
- Tayne Sekimura
- Ron Shiigi
- Donny Shimamoto
- Ryan Suekawa
- Howard Todo
- Gordon Tom
- Danny Wong
- Carleton L. Williams
- Edwin Young
- Pamela Young
Terri Fujii, BBA ’84, MACC ‘85
Managing Partner | CW Associates, CPAs
Terri Fujii is a managing partner at CW Associates, CPAs, the 8th largest CPA firm in Hawai‘i, 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 Hawai‘i.
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.
Manuel “Manny” August, BBA ’98, CPA
Vice President / Senior Residential Loan Officer | American Savings Bank
Manny August is a Vice President / Senior Residential Loan Officer for American Savings Bank. He has been in the mortgage industry for over 17 years and before entering the mortgage industry, he previously held his CPA license with KHM LLP (previously known as Arthur Andersen LLP), as a Senior Accountant in the Audit and Consulting Services Division.
He received his bachelor’s degree in accounting from the University of Hawai‘i at Mānoa Shidler College of Business, and was previously a Certified Public Accountant, licensed in the state of Hawai‘i.
Catherine P. Awakuni Colón
President and CEO | Oahu Economic Development Board
Catherine Awakuni Colón is the President and CEO of the Oʻahu Economic Development Board (OEDB), a nonprofit fostering a healthy economy on Oʻahu through the growth, retention and recruitment of businesses that support appropriate jobs for the people of Hawaiʻi. Before joining OEDB, Catherine provided twenty years of public service to the State of Hawaiʻi in various roles, including the Director of the Department of Commerce and Consumer Affairs, the Cable Administrator, the Consumer Advocate for public utilities, and the Chief Legal Counsel for the Public Utilities Commission. Catherine holds a B.B.A. (Accounting) from the University of Hawaiʻi at Mānoa and a J.D. from the University of Hawaii’s William S. Richardson School of Law.
Controller and Strategic Director | REHAB Hospital of the Pacific
Keric is currently the Controller and Strategic Director at REHAB Hospital of the Pacific. In this role, Keric oversees the Accounting, Finance, Patient Billing, Health Information Management, and Enterprise Risk & Strategy areas of the Hospital.
Prior to this role, Keric was the Managing Director of Corporate Audit at Hawaiian Airlines overseeing the department’s initiatives and working with the Company’s Board of Directors (specifically the Audit and Finance Committee) and executive management team to help identify, assess, and address risks throughout the organization. Keric also spent time as the Director of SEC Reporting and SOX Compliance at Hawaiian Airlines where he was responsible for the preparation and filing of the Company’s SEC reports, technical accounting, and internal control/SOX framework. Prior to joining Hawaiian Airlines, Keric was a Senior Manager at the Ernst & Young, Honolulu Office where he spent a decade working in both the Risk Advisory and Financial Audit practices within the airline, banking, and healthcare industries.
Keric received his master’s degree in accounting from the University of Hawaii and a bachelor’s degree from Loyola Marymount University in business administration with a focus in finance and computer information systems.
Controller | Colliers Hawaii
Kyle Chang is currently the Controller of Colliers Hawaii. He joined Colliers in 2021 and his duties include the delivery of fiscal real estate services for a diverse portfolio of Hawaii commercial properties with clients ranging from institutional owners to local private owners. Previously Kyle was Vice President and Financial Reporting Manager at the Bank of Hawaii and prior to that, he was a senior manager in the Honolulu office of Deloitte & Touche LLP. Kyle served clients in various industries such as health care, hospitality, real estate, construction, government, and insurance.
Kyle received both his bachelor’s and master’s degrees in accounting from the University of Hawaii at Manoa Shidler College of Business and is a Certified Public Accountant, licensed in the State of Hawaii.
He is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants.
Audit Partner | KKDLY
Gordon has over 45 years providing audit and advisory services to clients in the real estate, banking, insurance, education, nonprofit industries and employee benefit plans. Prior to joining the firm in 2011, Gordon spent over 39 years at KPMG LLP, 25 years as an audit partner.
Gordon received a Bachelor of Business Administration degree in Accounting from the University of Hawaii. He is a certified public accountant in the State of Hawaii.
Gordon is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants (former Board Member). He has served on the Board of the Financial Managers Society, Junior Achievement of Hawaii, and the Hawaii State Board of Accountancy. He was recently appointed to the Hawaii State Board of Accountancy Peer Review Oversight Committee. In 2010, Gordon was inducted into the University of Hawaii's Shidler College of Business Hall of Honor.
Brenda F. Cutwright, BBA ‘76, CPA (NOT IN PUBLIC PRACTICE)
CONSULTANT | CGMA
Brenda is a financial and operations consultant specializing in merger & acquisitions, bankruptcy and financial and operations management for small companies.
Prior to becoming a consultant, Brenda spent 20 years in the airline industry where she served as manager of financial analysis, controller, CFO and executive vice president and chief operating officer of Aloha Airlines Inc. Before joining Aloha, she was with Arthur Young and Company (now part of Ernst & Young) for seven years as a member of the firm’s audit practice.
Brenda is a member of the Hawaii Society of CPAs where she has been on the Board of Directors since 1993 and is a past president. She is also a member of the American Institute of Certified Public Accountants and has previously served two terms on its Governing Council. She is chair of the Mary Star of the Sea School Board and a member of the Parish Finance Council.
Retired Partner | Ernst & Young LLP
As a Partner at EY, Michael was a member of the EY Passthrough Transactions Group. He also led the EY Center for Tax Policy. Michael advised the firm’s clients in numerous industries and assisted them in identifying tax efficient strategies arising from legislative, regulatory, and tax policy changes. Michael advised companies with respect to planning for anticipated business changes, computing the potential earnings impact of these changes, and reviewing tax efficient strategies to accomplish a company’s business objectives. Michael also advised clients on a variety of specific issues, including amortization of intangible assets, accounting methods review, INDOPCO, acquired and self-created intangibles, depreciation, like-kind exchanges, software development costs, and controversies with the Internal Revenue Services.
Michael completed his B.S. and Masters of Accounting from The University of Illinois, Champaign-Urbana and is a CPA licensed in the states of California and Illinois. He is a member of the American Institute of Certified Public Accountants.
Charles Goodin, CPA
Senior Manager, Assurance Services Division | N&K CPAs, Inc.
Charles was born in Honolulu, Hawaii and graduated from Moanalua High School. He received his Bachelor of Business Administration degree from the University of Hawaii at Manoa, Shidler College of Business in December 2007, and obtained his CPA certification from the State of Hawaii in 2012. Charles joined N&K CPAs, Inc. in January 2008 and has over 12 years of experience in public accounting.
At N&K Charles helps manage the recruiting committee which facilitates the firm’s interaction with potential candidates along with the student organizations at the Shilder College of Business, including Beta Alpha Psi and Accounting Club. He is also the leader of the firm’s Retail, Wholesale, Restaurant and Hospitality Niche.
Charles’ professional affiliations include the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, the Association of Government Accountants – Hawaii Chapter, and CPAmerica International.
Calvin Hangai, BBA ‘97
Senior Vice President & Controller | First Hawaiian Bank
Calvin Hangai is a senior vice president and controller of First Hawaiian Bank. Previously, Calvin was the administrative deputy auditor with the State of Hawai‘i Office of the Auditor. He also served as an assurance manager with KPMG LLP.
Calvin has 19 years of experience in financial management and analysis, as well as financial, compliance, and performance audits. He has worked in various industries including financial institutions, government, not-for-profit, and education.
Calvin received his bachelor’s degree 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 Hawai‘i. Calvin currently serves as a member of the Shidler College School of Accountancy Advisory Board. He is also a member of the American Institute of Certified Public Accountants, and previously served as treasurer of the Association of Government Accountants, Hawai‘i Chapter.
Managing Partner | CW Associates, CPAs
Rodney Harano is a managing partner at CW Associates CPAs and has over 30 years of experience in public accounting as a partner in CW Associates, CPAs, and as a sole practitioner and partner in other local accounting firms, following an introduction into the profession with the international accounting firm of Grant Thornton. The focus of his professional experience has been businesses and their owners. Rodney obtained a MBA from Chaminade University after graduating from the University of Hawai‘i with a bachelor’s degree in accounting. He is a certified public accountant, licensed in the state of Hawai‘i, and a Chartered Global Management Accountant. He is a past president of the Hawaii Society of CPAs who also was Hawai‘i’s first member of the Board of Directors of the AICPA. He continues to serve on select committees of the AICPA. Rodney is also a past President of Oahu Country Club and served as the treasurer of the Honolulu Council of The Navy League.
Shawn Hasegawa, BBA 1994
Partner | Fukuya Hasegawa Partners, LLC
Shawn Hasegawa is a partner with Fukuya Hasegawa Partners, LLC (FHP). She has been assisting clients for more than 25 years and was previously a manager at Deloitte and Touch LLP. Shawn has experience providing business, personal, trust and fiduciary tax, consulting, and financial reporting services. She also helps to develop students into professionals through the firm’s internship program.
Shawn received her Bachelors of Business Administration degree in Accounting from the University of Hawai‘i at Mānoa and is licensed as a Certified Public Accountant in the state of Hawaii.
Shawn was previously the Treasurer for the National Kidney Foundation of Hawaii and currently is a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, and Hawaii Association of Public Accountants.
Denis K. Isono
Executive Vice President and Chief Financial Officer | Central Pacific Bank
With more than 30 years experience in the financial industry, Isono was previously the bank’s Chief Operations Officer for nine years, and prior to that served as executive vice president at Bank of Hawaii. During his 18-year tenure, Isono was responsible for the bank’s operations after working more than 15 years in its controllers division, where he served as controller and chief accounting officer.
Isono also worked in public accounting at Ernst & Young’s Honolulu Office. He is a certified public accountant, certified internal auditor, certified management accountant and chartered bank auditor.
Active in various community organizations, Isono currently serves on the board of Mid Pacific Institute, University of Hawai‘i Koa Anuenue and Friends of the UH Cancer Center, Diamond Head Theatre; and is an executive committee member of the Sheraton Hawaii Bowl, Diamond Head Classic and the Japan-American Society of Hawaii.
A graduate of the Executive Management Program at Stanford University and the Advance Management Program at the University of Hawai‘i at Mānoa, Isono holds a bachelor’s degree in business administration from the University of Hawai‘i.
Kent H. Kasaoka, BBA ‘98, CPA
Kawahara + Hu, LLC
Kent provides tax compliance and planning services for small businesses and individuals. He collaborates with other financial professionals to provide integrated financial planning services to clients. Kent is a certified public accountant licensed to practice by the State of Hawaii, and has more than 20 years of public accounting experience.
Kurt Kawafuchi, CPA (Not in Public Practice)
LECTURER | Attorney at Law
Kurt is the current Chair of the Hawaii Council of Revenues and was the former director of taxation, State of Hawai‘i, 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 Hawai‘i 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 Hawai‘i 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.
Board Member | HPH Medical
Mr. Kawano began his career in public accounting in 1983 with Arthur Young, a predecessor firm of Ernst & Young. In 1995, he left public accounting as a senior audit manager at Ernst & Young to take on the role of controller at Food Pantry, Ltd. He was promoted to vice president - finance in January 2000, and worked closely with the company’s executive team on the expansion of hotel and resort shop operations to the U.S. mainland and diversification into other retail divisions serving the traveling public. Mr. Kawano was promoted to chief financial officer in January 2005 and expanded his responsibilities to oversee the accounting and financial functions for Foodland Super Market, Limited, Food Pantry, Ltd. and three other affiliated retail businesses. From 2005 through January 2021, he took on operational, technology and facilities management assignments for Foodland and its affiliates. Mr. Kawano has served on the boards of Alzheimer Association of Hawaii and Hawaii Pacific Health. He holds a Bachelor of Business Administration degree with a major in Accounting from the University of Hawaii at Manoa, and received his Certified Public Accountant certification in 1983.
Mr. Kawano is currently a board member of the HPH Medical. He is representing the City & County of Honolulu on the board of the Waikiki Business Improvement District Association as an ex-officio member.
Managing Partner | Accuity LLP
Cory Kubota is the Managing Partner of Accuity LLP, one of Hawaii’s largest public accounting firms. With over 25 years of experience, he oversees the strategic direction of the firm and serves a portfolio of audit, tax and advisory clients in a variety of industries.
Cory received his Bachelor of Business Administration in Accounting and Finance from the University of Michigan at Ann Arbor. He is a certified public accountant licensed in the State of Hawaii and Guam, certified fraud examiner, certified in financial forensics, chartered global management accountant and IV&V technical associate.
Vice President, Operational Risk Manager | First Hawaiian Bank
Cindy joined First Hawaiian Bank (FHB) in 2018, and manages and administers the Bank’s operational risk, model risk, and SOX compliance programs, to ensure that it meets regulatory standards and industry’s best practices while it aligns with the size and complexity of the Bank. Her primary focus is to ensure that functions are being performed efficiently and effectively, while maintaining appropriate risk management.
Prior to FHB, she was with Bank of Hawaii, and served in multiple capacities including accounting operations manager, SOX compliance manager, and ALLL reserve analyst. Cindy led and implemented numerous initiatives for the Bank including the adoption of the 2013 COSO internal control framework.
Prior to joining Bank of Hawaii, she worked at Ernst & Young and Central Pacific Bank. She received the business administration degree in marketing and international business, and a master’s in accounting from the University of Hawaii at Manoa. Cindy is a non-practicing Certified Public Accountant, licensed in the State of Hawaii.
Information Security Officer | Hawaii National Bank
Addie has served as the Information Security Officer at Hawaii National Bank since June 2013, where he is responsible for developing and maintaining the bank’s information security program.
He previously served 8+ years as an Assistant Vice President and Senior IT Auditor at First Hawaiian Bank where he planned and performed IT, operational and compliance audits.
Addie earned a bachelor of business administration degree with a major in accounting from the University of Hawaii and has worked in diverse technical environments including Windows Active Directory, Mainframe RACF, UNIX, and Tandem.
Addie is a Certified Information Systems Auditor (CISA), STAR PIN Security Certified Technical Guideline #3 Auditor (CTGA), Microsoft Certified Systems Administrator (MCSA) and Microsoft Certified Systems Engineer (MCSE). He is currently the President for the Information Systems Audit and Control Association (ISACA) and a technical contributor to Control Objectives for Information and Related Technology (COBIT) version 4.1.
Accounting Club President | Shidler College of Business
Rana Mejes is a Senior triple majoring in Accounting, Finance, and Economics. Rana has been an Accounting Club Executive Board member since Fall 2021. Originally from the Philippines, she hopes to continue giving back to the club as the President and challenging herself in her final year at Shidler.
Consultant | KMH Solutions
Ross R. Murakami is one of the founding partners of KMH LLP. He began his public accounting career in 1987 after graduating from the Shidler College of Business and since then served organizations located throughout the Pacific Basin operating in a variety of industries, including real estate development, construction, retail and wholesale distribution, government and insurance.
Ross currently oversees KMH Solutions, the firm’s business consulting practice delivering a wide spectrum of consulting services ranging from business process re-engineering, forensic accounting, litigation and bankruptcy support services, expert testimony, client accounting and risk management services.
Prior to forming KMH LLP, Ross spent 15 years with Andersen LLP where he served as an audit partner on both large and small for-profit and not-for-profit organizations throughout Hawaii and the Western Pacific.
In addition to his professional responsibilities, Ross has been active in both professional and community endeavors. He is a former board member and past president of the Hawaii Society of CPAs as well as a two-time representative on the governing council for the American Institute of Certified Public Accountants. Ross also currently serves as Vice President of Scoutreach and past president of the Aloha Council Boy Scouts of America, Chair of the Board of Trustees for Maryknoll School, Board member of the Hawaii Academy of Science and as an Advisory Board member for both the Shidler College of Business and the School of Accountancy.
Executive Director | Advisory Services | Ernst & Young LLP
Jason Nagai is an Executive Director and Advisory Services Practice Leader in Ernst & Young’s Honolulu Office. Jason is based in Honolulu and has over 20 years of financial and information technology (IT) audit and advisory experience to clients in the financial services, healthcare, real estate, hospitality, power & utilities, not-for-profit, and airline industries.
Jason has assisted his clients in a variety of activities including enterprise risk management, strategic planning and business transformation, governance risk and compliance, performance improvement, system implementations, IT security & privacy, internal audit, and regulatory compliance. In his current role, Jason oversees the activities of the Honolulu Office Advisory Practice which serves a variety of clients throughout the Pacific Area and West Coast of the United States.
Jason received a Bachelor’s of Business Administration degree in Accounting and Management Information Systems from the University of Hawaiʻi at Mānoa Shidler College of Business. He is a Certified Public Accountant, licensed in the State of Hawaiʻi, and a Certified Information Technology Professional.
Jason is active in various community organizations and currently serves on the following non-profit boards – Friends of the University of Hawaiʻi Cancer Center (Treasurer), Goodwill Industries of Hawaii (Executive Board), and Hospice Hawaii.
Gary T. Nishikawa, MBA 1970
Retired Audit Partner | Deloitte & Touche LLP
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.
He currently is a lecturer for the School of Accountancy.
Audit Liaison | Pacific Air Forces Financial Management
Ross Okumura is the Pacific Air Forces' Audit Liaison and Financial Management Certification Component Administrator. He is stationed at Joint Base Pearl Harbor – Hickam. Before becoming Audit Liaison, Ross spent over 17 years with the Air Force Audit Agency.
Ross was awarded a Bachelor’s degree in Accounting and Computer Information Systems from the University of Hawai‘i at Mānoa Shidler College of Business.
He is the Representative of the Hawaii Chapter of the Association of Government Accountants’ National Council of Chapters. Additionally, Ross is a member of the American Society of Military Comptrollers and Institute of Internal Auditors.
David Y. Okabe
EVP, CFO and Treasurer | Hawai‘i Pacific Health
Mr. Okabe began his career in Public Accounting in 1985 with a predecessor firm of Ernst & Young. He left public accounting as a Senior Manager with EY and joined Kapi‘olani Health in 1999 as Director of Financial Planning. With the merger that formed Hawai‘i Pacific Health in December 2001 he was promoted to Vice President and Treasurer, directing the organization’s finance and treasury functions. Mr. Okabe was promoted to Chief Financial Officer effective in July 2004 and assumed responsibilities over the organization’s Finance Division. He serves on the board of the following affiliated entities: Hawai‘i Pacific Health Partners, Providers Insurance Corporation and United Laundry Services. He holds a Bachelor of Arts degree in Business Administration from the University of Hawaii and received his Certified Public Accountant certification in 1991.
Mr. Okabe is active on community and professional association boards and committees. He is currently a board member of the Chamber of Commerce of Hawai‘i and Diamond Head Theater boards and serves as a member of the Finance Committee for both organizations. He is also the Chair of the Healthcare Association of Hawaii CFO Roundtable and serves on the CFO Fellowship Program Advisory Group for The Health Management Academy.
Beta Alpha Psi President | Shidler College of Business
Emily Quach is a senior majoring in Accounting and Travel Industry Management with an emphasis in Tourism and Transportation. Emily was born and raised in Honolulu, Hawaiʻi and graduated from Moanalua High School.
Former Managing Partner | Ernst & Young LLP, Former Executive Vice President & Chief Financial Officer | Central Pacific Financial Corp.
Larry Was a partner of Ernst & Young and served as the managing partner of the Hawaii practice until retiring in 2007. His 40-year career in the accounting Profession included serving companies in the financial services, healthcare, airlines, retail, hospitality, real estate and insurance industries. In addition to his work in audit-related matters, Larry also provided services that covered taxes, internal control system evaluations, and other operational activities for local and mainland companies with global locations.
Larry served as the executive vice president and chief financial officer of Central Pacific Financial Corp./Central Pacific Bank from 2010 to the end of 2011.
Larry operates his own consulting firm to help organizations in Hawaii with financial, organizational and other business matters. He received a BS in accounting from California State University, Los Angeles. He is a licensed CPA in Hawaii and Guam. He also holds CPA certificates in other states. Larry is a Certified Fraud Examiner.
Larry is involved with many local charities and community groups, and currently serves on the Board of Directors of DTRIC Insurance Company.
Lucas Sayin, CPA
Audit Partner | Spire Hawaii LLP
Lucas is a partner at Spire Hawaii LLP. He has over seven years of experience serving clients in the not-for-profit, government, commercial, real estate, hospitality, and renewable energy industries. At Spire, Lucas focuses on providing accounting, auditing and consulting services, including process improvement services to various organizations.
Lucas received his Bachelors of Science in Accounting and Bachelors of Business Administration in International Business from Loyola Marymount University and is a licensed Certified Public Accountant in Hawai‘i and California as well as a Chartered Global Management Accountant.
He is a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants and a member of its YCPA committee.
Tayne S. Y. Sekimura, BBA ‘84
Senior Vice President | CFO Hawaiian Electric Company
Tayne began her career in public accounting with the predecessor firm of KPMG two weeks after graduating from the University of Hawai‘i with a bachelor’s degree in business administration. She received her Certified Public Accountant certification a few years after joining the firm.
Tayne currently serves as Hawaiian Electric’s Chief Financial Officer. She has held leadership positions in various areas throughout her almost 30-year career at Hawaiian Electric including internal audit, corporate accounting, finance and treasury, budgeting and financial planning, information technology, facilities management, and customer service. She established the company’s SOX program and was fortunate to co-lead two large software implementation projects. Tayne is part of the leadership team to help Hawai‘i achieve its clean energy and carbon reduction goals. Safety, affordability, reliability, and resilience are key elements of Hawaii Electric’s plans and actions. She is also the company’s Chief Risk Officer.
Tayne currently serves on the boards of Special Olympics Hawai‘i and EPIC Ohana. She was inducted into the Shidler College of Business Hall of Honor in 2018.
Ron Shiigi, CPA (not in public practice), CGFM
Acting Administrator | DAGS Audit Division
Ron Shiigi is the acting administrator of the Audit Division of the Department of Accounting and General Services. Previously, Ron was the administrative deputy director with the State of Hawaii Office of the Auditor. Ron also was an audit principal at N&K CPAs, Inc.
Ron has over 40 years of audit experience in financial, compliance, and performance audits. He has worked in various industries including government, nonprofit, retail and construction.
Ron received his bachelor’s degree in accounting from the University of Hawaii at Manoa and is a certified public accountant (not in public practice) and a certified government financial manager (CGFM). He is also a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, the Association of Government Accountants, and the Association of Certified Fraud Examiners.
Donny C. Shimamoto
Managing Director | IntrapriseTechKnowlogies LLC
Donny is the founder and managing director of IntrapriseTechKnowlogies LLC, an advisory-focused CPA firm focused on innovation acceleration and organizational development for small businesses, middle market organizations, and nonprofits. Donny is a recognized thought leader and educator in the fields of accounting technology, IT risk management, and performance management. His dedication to helping accountants and organizations strategically leverage technology while proactively managing their business and technical risk is paramount.
Donny also serves as an business transformation advisor and outsourced “IT partner” for local & regional firms, finance departments, and internal audit departments who lack in-house IT executive leadership and IT audit expertise; He helps with risk assessments, IT-related advisory services, development of innovation strategies, streamlining of internal firm/department operations, and increasing staff proficiency with IT tools supporting internal operations and accounting/audit services delivery.
Donny currently sits on the IFAC Technology Advisory Board, is a past chairman of the AICPA’s Information Management and Technology Assurance Executive Committee, and former member of the AICPA Governing Council, Assurance Services Executive Committee, and numerous other AICPA committees and task forces. Donny was recognized as one of the Top Thought Leaders in Public Accounting by CPA Practice Advisor from 2012 to 2020, Top 100 Most Influential People in Accounting (2013/2014/2017-2019) by Accounting Today, received the 2009-2010 President’s Award from the Hawaii Society of CPAs, was named to CPA Technology Advisor’s 40 Under 40 list in 2007 & 2009 & 2014, and was also a Hawaii Top High Tech Leader in 2004.
Managing Director | Deloitte & Touche LLP
Ryan is a Managing Director with Deloitte & Touche LLP. He has experience serving clients in various industries including telecommunications, real estate, state government, hospitality, employee benefit plans, ocean transportation, healthcare, agribusiness, construction, retail, and not-for-profit.
Ryan has a Master of Business Administration degree and Bachelor of Business Administration degrees in accounting, and management information systems from the University of Hawaii Manoa. He is certified information system auditor, certified public accountant, certified management accountant, chartered global management accountant, and accredited in business valuation.
He is a member of the Governing Council of the American Institute of Certified Public Accountants, the current Vice-president of the Hawaii Society of Certified Public Accountants, and member of the Japanese Chamber of Commerce.
Howard Todo, BBA ’72, CPA
RETIRED PARTNER | ERNST & YOUNG LLP
Howard has been a CPA in Hawaii since 1974. During his 28 years at Ernst & Young, he served in various capacities, including overseeing the Assurance and Advisory Services Group and directing human resources and recruiting for the Honolulu Office. Since retiring, he has served as Vice President for Budget & Finance and Chief Financial Officer for the University of Hawaii System, Vice President – Finance and Chief Financial Officer of Hawaii Island Air, Inc. and Acting Chief Financial Officer for the Honolulu Board of Water Supply.
Howard chaired the State of Hawaii Board of Accountancy from 2001-2009 and is a past President of the Hawaii Society of Certified Public Accountants. He served on the National Council of the American Institute of Public Accountants and the Board of Directors of the Association of Government Accountants Hawaii Chapter. He has served on the boards of the Retail Merchants Association, the Hawaii Hotel Association, Hawaii Pacific Health and University Health Alliance.
Since receiving his bachelor’s degree in accounting from the University of Hawaii at Manoa in 1972, Howard has continued his involvement with the University, serving on the boards of the University of Hawaii Alumni Association, UH College of Business Administration Alumni Association and the Friends of the School of Accountancy, and chairing the UH President’s Club Committee and the UH Distinguished Alumni Nomination Committee. He was inducted into the College of Business Hall of Honor in 1995.
Gordon Tom, BBA ’99, MAcc ‘00
Vice President, Internal Audit | Hawaiian Financial Federal Credit Union
Gordon Tom is Vice President-Internal Audit of Hawaiian Financial Federal Credit Union. Previously, Gordon was a manager in the assurance and advisory services practice at KMH LLP, and senior accountant in the Honolulu office of Deloitte & Touche LLP, two of the largest public accounting firms in Hawaii. He has 16 years of experience in providing assurance and attest services to public and private organizations in Hawaii and California, specializing in the insurance, hospitality, not-for-profit and employee benefit plan industries.
Gordon received both his bachelor’s and master’s degrees in accounting from the University of Hawaii at Manoa Shidler College of Business, and is a Certified Public Accountant, licensed in the State of Hawaii.
He is active in the community serving on the boards of the Hawaii Society of Certified Public Accountants, the American Marketing Association and the School of Accountancy Advisory Board of the Shidler College of Business at the University of Hawaii at Manoa. He has also served as President of the Hawaii Society of Certified Public Accountants and is a graduate of the Leadership Academy of the American Institute of Certified Public Accountants.
Audit Senior Manager | KPMG LLP
Danny is an audit senior manager at KPMG LLP and has over 25 years of experience in the public accounting profession, specializing in auditing and accounting. He has experience in serving clients in the health care, hospitality, real estate, banking, insurance, and consumer market industries. He also has experience in serving publicly traded SEC companies and employee benefit plans.
Danny is a certified public accountant, licensed in the State of Hawaii and received his Bachelor’s degree in Accounting from the University of Hawaii at Manoa.
He is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants and was formerly the treasurer of the Moanalua Gardens Foundation and a member of University of Hawaii at Manoa School of Accountancy Recruitment Board.
Carleton L. Williams
Founding Partner | CW Associates, CPAs
Carleton L. Williams, Founding Partner, formed CW Associates, CPAs, in July 2008 as the successor to the accounting and auditing practice of a local CPA firm he co-founded nearly 20 years earlier. Carl has over 35 years of public accounting experience, including 11 years with the international accounting firm of Deloitte, during which he provided audit and consulting services to a variety of entities throughout Hawaii and in the Pacific Islands.
Carl is a certified public accountant, licensed in the State of Hawaii. He has a Master’s of Business Administration degree in Finance and a Bachelor’s degree in Accounting from the University of Hawaii.
He is a past President of The Pacific Club, the Hawaii Society of CPAs, Easter Seals Hawaii, the Hawaii Chapter of the Construction Financial Management Association, and other Hawaii nonprofit organizations.
Carl previously served on the Governing Council of the American Institute of CPAs, and currently serves on the Hawaii Board of Public Accountancy.
Edwin S. W. Young
Retired City Auditor | Office of the City Auditor
Edwin began his auditing career with the General Accountability Office (GAO) and spent 25 years with the federal government. He served as an audit manager with the US Air Force Audit Agency; division director and headquarters desk officer with the Naval Audit Service; a foreign service specialist with the U.S. State Department; and regional inspector general for the Small Business Administration. After retiring from federal service in 2000, he served as director of internal audit for the California State University at Fullerton before moving on to the City of Palo Alto, host city for Stanford University. After retiring from California, he assumed the position of City Auditor for the City and County of Honolulu in 2010. He also served in the U.S. Air Force.
His past audits covered a diversity of subject areas, including financial, performance, and information technology audits. The audits included utilities risk management, street maintenance, vehicle and city fleet operations, city planning and development review processes, refuse hauling, workers compensation programs, code enforcement, and joint cities programs. These audits gained national recognition for the City of Palo Alto by adding value to organizational operations and received several national awards for improving management and program processes.
Edwin has a bachelor degree from the University of Hawaii, a masters in finance from the University of Utah, and another masters in information systems analysis from the University of Southern California. His certifications include CIA, CFE, CGFM and CRMA, and citations in several Who’s Who publications.
Edwin is now an adjunct professor at the University of Hawaii Shidler College of Business. He teaches governmental accounting and forensic accounting.
Pamela Young,CGFM, CPA, CGMA
supervisor of the Accounting Section | City and County of Honolulu
Pam is the supervisor of the Accounting Section, Department of Budget and Fiscal Services, City and County of Honolulu. She currently serves in the following capacities: Representative of the Hawaii Chapter of the Association of Government Accountants’ (AGA) National Council of Chapters; President of the Mililani Lions Club; President of the Friends of the Mililani Public Library; Co-Chair of the Patsy T. Mink Central Oahu Regional Park Advisory Committee. She is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants.
In the past, Pam served as AGA’s Regional Vice President of the Pacific Rim, chapter president and chapter treasurer. In addition, she served on the board of the Hawaii Government Employees Association/AFSCME Local 152, AFL-CIO. She has served as an elected official to the Board of Education of the State of Hawaii and the Mililani Mauka/Launani Valley Neighborhood Board No. 35.
The University of Hawaii at Manoa conferred upon her the bachelor of Business Administration degree in Accounting.