‘Experience’ the latest happenings of the HSCPA!



Darryl K. Nitta

Darryl is a Principal with Accuity LLP (former PricewaterhouseCoopers LLP Honolulu Office) and the Managing Director of C&Y CPAs LLC, a locally owned subsidiary of Accuity LLP.  C&Y CPAs specializes in servicing small business clients in various industries with bookkeeping, compilation, consulting, and tax compliance services.  From 2010-2012, Darryl was appointed by the Governor to serve on the Hawaii Tax Review Commission.  On a national level, Darryl is proud to be the second participant from Hawaii selected to the AICPA Leadership Academy.


Edmund N. Nakano

Ed is the Corporate Secretary & Treasurer and serves on the Executive Team of C. S. Wo & Sons, Ltd. Ed has been with C. S. Wo for 40 years and is the Executive Manager of the Accounting, Human Resources, and Inventory Control Departments. His responsibilities include overseeing the company's legal and tax issues, procurement of major equipment and capital expenditures, financial reports, investments, property management, estate and financial planning for certain owners, Chairman of the Safety and Health Committee which includes the management of C. S. Wo's self-insured workers compensation, general liability and auto insurance programs. Ed is a Vietnam Veteran who utilized his GI bill to continue his education at UH Manoa where he switched majors, received his Accounting degree and was employed as an Auditor and Tax Specialist at Coopers & Lybrand for 6 years. An Honorary member of the AICPA, Ed maintains his PTP to hold the CPA and CGMA designations. Ed's family includes 2 daughters who are accountants with MBAs, one is also a CPA.

Vice President

Ryan K. Suekawa

Ryan is a Managing Director with Deloitte & Touche LLP. He has experience serving audit clients in various industries including telecommunications, real estate, state government, hospitality, employee benefit plans, ocean transportation, healthcare, agribusiness, construction, 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 a certified public accountant, chartered global management accountant, and accredited in business valuation.


Chad K. Funasaki

After graduating with a Bachelor of Business Administration degree in Accounting from the University of Hawaii at Manoa, Chad joined N&K in 1995 and became a principal in 2014. He is responsible for overseeing the operations of the Assurance Services Division of the firm. Chad’s industry expertise includes construction, nonprofit, government and commercial industries. He is also a Chartered Global Management Accountant and a member of the AICPA.


Robert K. Hatanaka

Bob is an audit principal at CW Associates, CPAs, actively involved in assurance services for business enterprises, construction contractors, employee benefit plans, governmental entities, and nonprofit organizations.  He is also a lecturer in accounting and auditing at the University of Hawaii Shidler College of Business, School of Accountancy. Bob has a Master of Accounting degree and a Bachelor of Business Administration degree in accounting from the University of Hawaii, and recently served as secretary for the Hawaii Chapter of the Association of Government Accountants.  He is a member of the American Institute of CPAs.

Ronald I. Heller

A director of Torkildson Katz Hetherington & Knorek, a law corporation, Ron practices in the areas of taxation, tax litigation, business/commercial litigation (including CPA malpractice defense), and business law. He has served on the Board since 1988 and was the Society's president for 1994-95. An active member of the Society, Ron also served as a member of the AICPA Council in 1994-96, 2002-04, 2011-13, and 2015-17.  He also served on the AICPA Accountant's Legal Liability Committee.

Adrian K. Hong

Adrian is president of Island Plastic Bags, Inc., a local, family-owned company that manufactures plastic bags.  He is a CPA, not in public practice, with previous experience in auditing, teaching, and XBRL taxonomy development at the Financial Accounting Standards Board.  Adrian is a member of the Y-CPA Squad and the Y-CPA committee.  Both the Squad and committee are actively involved in outreach programs with college and high school students to promote the HSCPA and accounting profession.

Franklin T. Kudo

Frank Kudo is the Chairman, CEO, and majority shareholder of New City Nissan, the largest Nissan franchised retailer in the State of Hawaii. He is also a full-time professor of accounting at the University of Hawaii at West Oahu. Frank teaches intermediate financial, managerial and advanced accounting courses. In addition, he is the lead faculty advisor and founder of the UH-WO FAFSA (Free Application for Financial Student Aid) project serving ten Title 1 high schools in the underserved West Oahu and the Leeward coast regions of Oahu. Frank has over forty years of practitioner experience in a variety of business areas. His public accounting experience was with KPMG where he was a senior auditor specializing in fire and casualty and life insurance audits, retail, schools, and other commercial engagements.

Trisha N. Nomura 

Trisha started her career as a CPA at PricewaterhouseCoopers.  She then worked as the Director of Accounting at Young Brothers, Ltd. before returning to public accounting with Grant Thornton, which later became PKF Pacific Hawaii.   In 2014, she joined Hawaii Human Resources, Inc. where she was the Chief Operating Officer prior to the company's acquisition by ProService Hawaii, where she was the Chief People Officer.  She is a member of the American Institute of Certified Public Accountants, where she proudly serves as an at-large Council member.  Trisha also serves as the treasurer for Kaneohe Little League.  In 2012, she was the fourth participant from Hawaii selected to attend the AICPA Leadership Academy.

Steven R. Oberg

Steve has worked in public accounting on Kauai since 1976 and has been a principal in Oberg & Free CPAs in Lihue since he and his wife, Gale Free, established their firm in 1999. The firm provides tax, accounting and financial reporting services to individuals and small businesses. Steve has been a member of the AICPA and HSCPA since 1985.   He also served on the Hawaii Board of Accountancy from May 2009 to June 2014.   In addition, Steve has been a member of the Kauai Community College Business Education Advisory Board for many years. His personal interests are surfing, golf, travel, and reading.

Norman N. Okimoto

Norman is President of Hawaiian Tel Federal Credit Union, a full service financial institution with over $600 million in assets. Prior to joining the credit union, he was Capital Budget Manager at GTE Hawaiian Tel and a senior auditor at Coopers & Lybrand. Norman is a past president (twice) of the HSCPA and is the official HSCPA book reviewer for KALA. He also served on the governing Council of the AICPA.

Valerie M. Peralto 

Valerie is President of Peralto & Co. CPAs Inc. which she jointly owns with her husband Joel Peralto.  Their practice provides full service accounting and tax preparation to small businesses located on the Big Island of Hawaii for the past 36 years.  Valerie began her career in public accounting after graduating college and has also worked in private industry as an accountant and controller prior to starting their accounting practice.  She graduated from Gonzaga University with a Bachelors of Business Administration in Public Accounting.  Valerie is an active volunteer in the Hilo community for the past 36 years serving on various non-profit boards and more recently for the Hui Malama I Ke Ala Ulili as board member and treasurer.

Jessica Su 

Jessica Su is a Director in TRUSTA, An Accountancy Corporation.  She is a CPA in the U.S. and Taiwan and has more than twenty years of experience providing accounting and tax services to clients in diverse industries.  Her practice is primarily concentrated in corporate and individual taxation with an emphasis in serving international entities with U.S. investments, U.S. companies with foreign operations and individuals such as expatriates, new immigrants, and nonresident aliens with their U.S. tax planning and compliances.

Natalie M.H. Taniguchi

Natalie joined American Savings Bank in January, 2002 and is Executive Vice President – Enterprise Risk and Regulatory Relations.  She oversees the bank's Information Security Program, Third Party Relationships Program and Enterprise Risk Management Program, which provides a framework to identify, manage, mitigate & report on key risks impacting the bank’s business.  Previously, she served as Financial Vice President and Treasurer for HEI Power Corp., a subsidiary of Hawaiian Electric Industries, Inc. (HEI), as the Corporate Finance and Investments Director for HEI and as Senior Auditor at what is now known as PricewaterhouseCoopers.  Natalie holds a Bachelor’s of Business Administration in Accounting from the University of Hawaii at Manoa and is a member of the Risk Management Association, American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants and is the Co-Chair of the Pa’ani Challenge.

Gordon M. Tom

Gordon Tom joined the Board representing the Y-CPA Squad.  He is a Senior Manager in KMH LLP's Assurance and Advisory Services division.  Gordon has over fifteen years of experience in providing assurance, advisory and consulting services to a variety of industries, including health care, hospitality, insurance, government, real estate, retail and not-for-profit organizations.  His primary responsibility is managing audit engagements relating to insurance, hospitality, and non-profit organizations.  Prior to joining KMH, Gordon was a Senior Accountant with Deloitte & Touche LLP. Gordon is currently serving as a designated member on the AICPA Council.