‘Experience’ the latest happenings of the HSCPA!



Edmund N. Nakano

Ed is the Corporate Secretary & Treasurer and serves on the Executive Team of C. S. Wo & Sons, Ltd., where he has been employed for 43 years.  His responsibilities include oversight of the Wo Family's non-retail activities including legal and tax issues, procurement of major equipment and capital expenditures, investments, property management and estate and financial planning for certain owners. 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.


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, insurance, 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.  Ryan is currently a member on the AICPA Governing Council.

Vice President

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 - West O`ahu.  Frank teaches intermediate financial, advanced accounting and the Senior Case Study 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-six 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. He received his doctorate from the Weatherhead School of Management, Case Western Reserve University in Cleveland, Ohio and is a member of Beta Alpha Psi and Beta Gamma Sigma.


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.

Assistant Secretary

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 and 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 PricewaterhouseCoopers.  Natalie holds a Bachelor's of Business Administration in Accounting from the University of Hawaii at Manoa and is a member of the AICPA and HSCPA and is the Co-Chair of the Pa'ani Challenge.


Ronald I. Heller

An attorney with Torkildson Katz Hetherington Harris & 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 1994-1995. 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.

Nelson K. Lau

Nelson retired as the Managing Partner of the Honolulu office of KPMG LLP.  He has over 30 years of experience in providing financial statement audit, audit of internal controls, compliance and performance improvement advisory, and due diligence services.  His audit experience includes SEC filings, financial statement audits of nonpublic entities and employee benefit plans.  He has a thorough knowledge of SEC rules and regulations and has been involved in numerous debt and equity offerings.  Nelson has provided professional services to clients in the financial services, public utilities, airlines, state and local governments, educational institutions, and not-for-profit sectors.

Darryl K. Nitta - Immediate Past President

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, and is currently serving on the governing Council of the AICPA.

Trisha N. Nomura 

Trisha owns a consulting firm, Ascend Consulting, LLC.  She is a graduate of Creighton University, where she obtained her Bachelor of Science in Business Administration in accounting, and of the University of Hawaii at Manoa, where she earned her Master of Accountancy degree.  Prior to opening her own firm, Trisha worked in both public accounting and private industry, and was the Chief Operating Officer of HiHR and the Chief People Officer of ProService Hawaii.  Trisha began volunteering with the HSCPA since 2010 through the Y-CPA Squad, has been the Treasurer of Kaneohe Little League since 2013, and is a member of the AICPA, where she was selected to attend the Leadership Academy, has served as an at-large Council member and is now proudly serving on the Association Board of Directors.  Trisha is a CPA, not in public practice, and a CGMA.

Grayson Y. Nose

Grayson is a Principal with CW Associates, CPAs and has 14 years of public accounting experience, including 9 years with Ernst & Young in Honolulu.  In his 13 years, he has audited many large for profit and nonprofit entities, including those requiring single audits and employee benefit plan audits.  Prior to joining CW Associates in 2016, Grayson served as the Controller for two years at an accounting services company.  He has a Master's of Accounting degree and a Bachelor's degree in Accounting from the University of Hawaii.

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. In November 2018, Oberg & Free merged with MUN CPAs, now with 5 offices including Lihue.  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 Financial Federal Credit Union, a full service financial institution with over $800 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 40 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 38 years serving on various non-profit boards and more recently for the Hui Malama I Ke Ala Ulili as board member and treasurer.

Gordon M. Tom

Gordon is Vice President-Internal Audit of Hawaiian Financial Federal Credit Union, a full-service financial institution with over $800 million in assets.  Prior to joining the credit union, he was a Senior Manager in KMH LLP's Assurance and Advisory Services division and a Senior Accountant with Deloitte & Touche LLP.  He is a past president of the HSCPA and served on the Governing Council of the AICPA.