Leadership

2026 – 2027 OFFICERS & DIRECTORS

President

Trisha 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 on the Association Board of Directors and is an at-large Council member. Trisha is a CPA, not in public practice, and a CGMA.

President-elect

Adrian Hong

Adrian is the owner of Hong Consulting, LLC., a consulting firm that helps clients measure and report on their sustainability.  Hong Consulting also educates accountants and other professionals on ESG matters to help them build vital skillsets for the future. Adrian is also president of Island Plastic Bags, Inc., a local, family-owned manufacturing company. His previous work experience includes being an auditor at Berntson Porter, an XBRL Project Research Associate at the Financial Accounting Standards Board, and an instructor at University of Hawaii – West Oahu. Adrian is an active member of the Hawaii Society of Certified Public Accountants (HSCPA) where he performs outreach to high school and college students and participates in community service projects. He also serves as a director of the HSCPA board.

Vice President

Chantal Mentzer

Chantal Mentzer is the owner and operator of a full-service accounting practice on Kaua‘i, founded in 2019. Her firm provides accounting and tax services to individuals and small businesses, with a particular focus on nonprofit organizations throughout the island. Chantal holds a Bachelor of Business Administration from the University of Washington and a Master of Science in Accounting from Texas A&M University–Commerce. Prior to her career in public accounting, she was a successful small business owner—an experience that gives her firsthand insight into the challenges faced by both small businesses and nonprofit entities. She has been working in public accounting for over 13 years. Outside of her professional life, Chantal enjoys reading, spending time with family, traveling, exploring the beach and ocean, and learning Japanese.

Secretary/Treasurer

Chad 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

Ryan Suekawa

Ryan is a Managing Director with Deloitte & Touche LLP.  He has experience serving audit clients in various industries including consumer business, software, telecommunications, real estate, 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 has served as a member of the AICPA Governing Council.

Immediate Past President

Frank Kudo

Frank Kudo, D.B.A., CPA/ABV, CFF is a tenured Professor of Accounting at the University of Hawaii -West O’ahu (UHWO) as well as Chair of the Business and Cybersecurity Division at the school. He holds a doctorate in business administration from Case Western Reserve University, an MBA in accounting from University of Washington, and a BS in accounting from the University of Colorado, Boulder. Frank is a CPA (not in public practice) with subspecialty certifications in business valuation and fraud and financial forensics.  Frank has over 50 years’ experience in business, initially working as an auditor for Peat, Marwick & Mitchell (predecessor to KPMG), and in 1995 Nissan Hawaii asked him to open a dealership point in Honolulu. This became New City Nissan, for which he now serves as Chairman and CEO.

DIRECTORS

Ronald 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 1994-95.  An active member of the Society, Ron also served as a member of the AICPA Council in 1995-96, 2003-04, 2012-13, 2016-17, and 2024-2025.  He also served on the AICPA Accountant's Legal Liability Committee.

Jill Ishimitsu

Jill is a Director at TRUSTA, An Accountancy Corporation. She has over 20 years of experience providing assurance and accounting services to clients in various industries, including hospitality, construction, real estate, restaurants, not-for-profits, retirement plans, financial institutions, and school districts. Jill has a Bachelor of Business Administration degree with a concentration in Accounting from Pacific University and a Master of Business Administration degree from Portland State University.

Edmund Nakano

Ed is the Corporate Secretary & Treasurer of R.C. Wo & Sons, Ltd., Managing Member of C. S. Wo & Sons, LLC and other affiliated entities, where he has been employed for 48 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 and received his Accounting degree. He was employed as an Auditor and Tax Specialist at Coopers & Lybrand for 6 years. An Honorary member of the AICPA since 1974, 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 (not in public practice).

Darryl Nitta

Darryl is a Principal with Accuity Advisors LLC.  He enjoys providing tax services to local businesses and high net worth individuals.  Darryl has a Master of Business Administration degree from Hawaii Pacific University.  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 Nose

Grayson is a Partner with CW Associates, CPAs and has over 21 years of public and private accounting experience, including nine years with Ernst & Young in Honolulu. In his 15 years, he has audited large for-profit and nonprofit entities. 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 Okimoto

Norman is President of Hawaiian Financial Federal Credit Union, a full-service financial institution with over $1 billion 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 Peralto

Joel’s passion for accounting spans 50 years. From an auditor at Ernst & Ernst in 1973 to teaching at UH-Hilo and Hawaii Community College beginning in 1985 and 1986 respectively. In 1980, Joel and his wife Val started their accounting firm, 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.  He has been involved in youth sports and athletics as a coach and official from 1993 through 2024, a 30-year span.  Many young accountants in the big island community, including the young CPA being groomed to take over the family practice, got their first glimpse of accounting as a professional career choice as a result of Joel’s tutelage as an accounting professor in the UHCC system.

Natalie Taniguchi

Natalie joined American Savings Bank in January, 2002 and is Executive Vice President – Chief Risk Officer. She oversees the Enterprise Risk Management, Sarbanes Oxley, Information Security, Business Continuity, Project Management, Compliance, Fraud, Data Governance, Model Risk Management and Third-Party Relationships programs. Under her direction, the Enterprise Risk Management Program provides a framework to identify, manage, mitigate and report on key risks impacting ASB’s business. Natalie is the primary liaison with the bank’s regulators. 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 American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants and is the Co-Chair of the Pa’ani Challenge.