‘Experience’ the latest happenings of the HSCPA!



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.


Franklin T. Kudo

Frank Kudo, D.B.A., CPA/ABV, CFF is a tenured Professor of Accounting at the University of Hawaii-West Oahu (UHWO). His research focus has been in the areas of management, finance and accounting. He holds a doctorate in business administration from the Weatherhead School of Management, Case Western Reserve University, an MBA in accounting from the Michael Foster College of Business, University of Washington, and a BS in Business Administration with major in accounting from the Leeds School of Business, University of Colorado, Boulder. Frank is a CPA (not in public practice) with subspecialty certifications in business valuation and fraud and financial forensics. He is the past recipient of the Kenneth E. Clark Student Research Award from the prestigious Center for Creative Leadership in Greensboro, North Carolina, the University of Hawaii Board of Regent's Teaching Excellence Medal, and the HSCPA Distinguished Educator Award. Frank has approximately 50 years' experience in business, working initially for KPMG LLP as an auditor, and in 1995 was asked to open a Nissan franchise, New City Nissan, for which he now serves as Chairman and CEO.

Vice President

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 YCPA 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.


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, 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.

Chantal Mentzer

Chantal Mentzer owns and operates an accounting practice on Kaua'i established in 2019.  The firm offers small business and individual accounting and tax services as well as a specialization in nonprofit accounting on the island of Kauai.  Chantal holds degrees from the University of Washington, earning a Bachelor of Business Administration degree, and Texas A&M University-Commerce obtaining a Master of Science in Accounting.  Before her career in public accounting, she was a small business owner and achieved success in small business management.  This experience provided her with a unique understanding of the challenges small businesses and nonprofit entities face, which she now uses to assist her valued clients.  She has been working in Public Accounting for the prior 11 years.  Her interests are reading, family time, travel, and beach/ocean adventuring.

Edmund N. Nakano - Immediate Past President

Ed is the Corporate Secretary & Treasurer of R.C. Wo & Sons, Ltd., Managing Member of C. S. Wo & Sons, LLC, where he has been employed for 44 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 who is also a CPA.

Darryl K. Nitta

Darryl is a Partner 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.  He also served as the Society’s president from 2018-2020.  On a national level, Darryl is proud to be the second participant from Hawaii selected to the AICPA Leadership Academy.  He is currently serving on the AICPA Financial Literacy committee.

Grayson Y. Nose

Grayson is a Principal with CW Associates, CPAs and has 14 years of public accounting experience, including nine 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, CPAs 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.

Norman N. Okimoto

Norman is President of Hawaiian Financial Federal Credit Union, a full-service financial institution with over $900 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 (2002 and 2016) of the HSCPA and is the official HSCPA book reviewer for KALA.  He also served on the governing Council of the AICPA.

Joel C. Peralto

Joel’s passion for accounting spans almost 50 years. From an auditor at Ernst & Ernst in 1973 to teaching at UH-Hilo and Hawaii Community College. In 1980, Joel and his wife Val started their accounting firm in 1980, Peralto & Co., CPAs, Inc. He retired from teaching full-time in 2016, but his love for accounting drew him back to teaching at Hawaii Community College and he continues to also work in the family firm with culturally-focused nonprofit organizations. Joel also served on the Hawaii Board of Public Accountancy from 2010-2014.

Gordon M. Tom

Gordon is Vice President-Internal Audit of Hawaiian Financial Federal Credit Union, a full-service financial institution with over $900 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.