About

Our Story

Carleton “Carl” Williams co-founded CW Associates in January 1989, providing audit, review, and tax services to a wide range of clients in Hawaii. In July 2008, the firm was reorganized to become CW Associates, A Hawaii Certified Public Accounting Corporation, registered to do business in the State of Hawaii as CW Associates, CPAs, with the addition of Rodney Harano as the Accounting Services Partner and Mark Hayes as the Tax Partner.

The firm has continued to grow since its founding with Terri Fujii joining the firm as an Audit Partner and Melanie King as a Tax Partner in 2014. Terri brings substantial knowledge and experience in serving a wide range of clients in Hawaii, while Melanie further increases the firm’s depth of knowledge in providing tax services to individuals, trusts, estates, and other entities. In 2019, Vera Wright joined us as a Tax Partner, bringing her many years of experience in private client services. After years of progressive experience at CW, Grayson Nose also joined our executive leadership team as an Audit Partner in 2023.

Today, our staff includes more than 60 professionals and consultants, and our firm was ranked as the 4th largest CPA firm in Hawaii in the 2022 Pacific Business News “Book of Lists”. The firm was also awarded the 2014 Business Leadership Hawaii Award as the Best in Small Business category by Pacific Business News. We have been selected by Hawaii Business Magazine as one of the Best Places to Work every year from 2015 through 2024, the healthiest company in the medium size companies category in 2021, and the family friendliest company in the medium size companies category in 2021.

Our Values

People

◆ We value and respect our greatest assets – our clients and our personnel. We promote an inclusive team-based environment where all contributions are valued.
Commitment

◆ We are accessible throughout the year, providing personal and timely attention, to foster lasting relationships.
◆ We encourage personal development, career development, and work-life integration.
◆ We uphold the high ethical standards of our profession.
Service

◆ We provide our clients with a team that has relevant experience and expertise to enhance the success of our clients.
◆ We serve our community by supporting local charities and organizations through volunteering or fundraising efforts that promote positive changes and advancements.

Our Culture

CW Associates is committed to a flexible, supportive work environment based on trusting relationships among all members of our firm, that provides opportunities for professional development and encourages the pursuit of personal interests while delivering high-quality, timely services to clients. We recognize that family and friends are the foundation for a happy, productive, and committed professional accountant who will be focused, client-friendly, efficient, and effective.

We seek to be a “learning organization” that continually expands the skills and knowledge of the firm as a whole and each individual professional within the firm. As a “learning organization,” we create an environment in which learning from each other, from our clients, and from our peers is encouraged and valued. We respect one another as unique individuals and professional accountants.

CW Associates rewards its employees who deliver high-quality, timely services to clients. Beyond competitive salaries, we also offer benefits that contribute to the overall well-being and work-life balance of our team.

From Internship to Staff

Love What You Do

Work From Anywhere

Our Team

Terri Fujii

MANAGING PARTNER

Terri has more than 30 years of experience and is a retired audit partner and former office managing partner of the Honolulu Office of Ernst & Young. She joined CW Associates in February 2014. In her 27 years with Ernst & Young, Terri led many audits of public companies, private companies, and nonprofit organizations, and spent 10 years as part of Ernst & Young’s advisory practice. She is a certified public accountant, licensed in the State of Hawaii and in Guam. She has both Bachelor’s and Master’s degrees in Accounting from the University of Hawaii. Terri is a past president of the Hawaii Society of CPAs, Aloha United Way, Easter Seals Hawaii, and Navian Hawaii (formerly Hospice Hawaii). She also served as the Chair of the State’s Public Charter School Commission. She continues to serve as an officer and director of several of Hawaii’s finest nonprofit organizations, including Goodwill Industries Hawaii, Hawaii Cancer Consortium, Legacy of Life Hawaii, Hands of Hope, and Entrepreneurs Foundation Hawaii. Terri also teaches a graduate-level accounting course at the University of Hawaii at Manoa.

Rodney M. Harano

ACCOUNTING SERVICES PARTNER

Rodney was introduced to the accounting profession at Grant Thornton, and has nearly 40 years of experience in public accounting as a partner at CW Associates and as a sole practitioner and partner at other local accounting firms. He obtained a Master’s of Business Administration degree from Chaminade University after graduating from the University of Hawaii with a Bachelor’s degree in Accounting and is a certified public accountant, licensed in the State of Hawaii. He is a past president of the Hawaii Society of CPAs and was also Hawaii’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, former treasurer of the Honolulu Council of The Navy League, and is a current member of the Board of Trustees of Chaminade University.

Vera Wright

TAX PARTNER

Vera joined CW Associates in September 2019, after managing the trust tax department at Bank of Hawaii for eight years. She also has considerable experience in private client services with Wells Fargo Bank in Salt Lake City. Her public accounting experience includes nearly seven years with KPMG in San Francisco and Phoenix, and two years with a regional firm in San Francisco. Vera is a certified public accountant, licensed in the States of Hawaii, California, and Utah. She has a master’s of Accountancy and a Bachelor’s degree in Accounting from Weber State University. Vera is a member of the board of directors of the Domestic Violence Action Center and the Boys and Girls Club Spaulding House. She also is active in the Rotary Club of Metropolitan Honolulu.

Mark A. Hayes

TAX PARTNER

Mark joined CW Associates in July 2008 following seven years as the Corporate Tax Director at Outrigger Hotels. He has more than 15 years of public accounting experience, including five years with Ernst & Young in Honolulu, where he managed that firm’s tax services to nonprofit, corporate, and individual clientele. His professional experience also includes seven years with a certified public accounting firm in Los Angeles. Mark is a certified public accountant, licensed in the State of Hawaii. He has a Master’s of Business Taxation degree from the University of Southern California and a Bachelor’s degree in Accounting from the University of Hawaii.

Melanie King

TAX PARTNER & PERSONAL FINANCIAL SPECIALIST

Melanie joined CW Associates in September 2013, after managing the trust tax department at Bank of Hawaii for six years. Her public accounting experience includes 12 years with PricewaterhouseCoopers, where she specialized in the areas of trusts, estates, individuals, and nonprofit entities. She has a Master’s of Accounting degree and a Bachelor’s degree in Accounting from the University of Hawaii. She is a certified public accountant, licensed in the State of Hawaii. Melanie is a past president of the Hawaii Society of CPAs and the Hawaii Estate Planning Council. She is an advisory board member of the Hawaii Tax Institute, a board member of the Hawaii Tax Foundation, and has served on the tax Review commission for the State of Hawaii. Melanie also served as the 2012 board chair for Navian Hawaii.

Grayson Nose

AUDIT PARTNER

Grayson has more than 20 years of public accounting experience, including nine years with Ernst & Young in Honolulu. He has led audit engagements for numerous nonprofit organizations and currently serves as the principal on many of our largest nonprofit audit engagements. Prior to joining CW Associates in 2016, Grayson served as the controller at HiAccounting/The Hawaii Group for two years. Grayson is a certified public accountant, licensed in the State of Hawaii. He has a master’s of accounting degree and a bachelor’s degree in accounting from the University of Hawaii. Grayson currently serves on the Board of Directors of the Hawaii Society of CPAs.

Mathew Sagum

DIRECTOR OF PEOPLE OPERATIONS
Mathew brings over ten years of legal, human resources, and people leadership experience with him. He leads the People Operations Team at CWA, which includes, recruitment, culture, engagement, and retention initiatives, working to develop Firm leadership and create career pathways. He holds a degree in Paralegal Studies, a specialty certificate in Personal Injury Law from Duke University, and holds a designation as Public Accounting Firm Manager (PAFM)™ by the CPA Firm Management Association.
Currently on the Board of Directors for Aloha United Way Society of Young Leaders, Mathew also served as a Commissioner on the Hawaii Supreme Court’s Access to Justice Commission and on the Board of Directors for the National Association for Legal Support Professionals, the California Alliance of Paralegal Associates, and the Central Coast Paralegal Association.
Mark Inafuku

AUDIT PRINCIPAL
Mark has more than 15 years of public accounting experience, including five years with KPMG in Honolulu, during which he was the senior accountant on audits of a variety of organizations. He currently serves as the principal of several of our largest independent school, charter school, and nonprofit engagements, and he helps to oversee our recruiting process. Mark is a certified public accountant, licensed in the State of Hawaii and Guam. He has a bachelor’s degree in accounting from Bob Jones University, and mentors student capstone class projects that evaluate businesses and internal control. Mark also serves as deacon in his church, and is the co-director of a church camp that trains leaders in ministries.
Lauren Bresnahan

AUDIT PRINCIPAL
Lauren has more than 15 years of public accounting experience, including five years with KPMG in Washington, D.C. and Honolulu. She currently serves as the audit quality director on several of our largest independent school, charter school, and nonprofit engagements. Lauren is a certified public accountant, licensed in the States of Hawaii and Virginia. She has bachelor’s and master’s degrees in accounting from North Carolina State University. Lauren served as the treasurer for the Honolulu Council of The Navy League and was a member of the Budget & Audit Committee of The Pacific Club.
Tomoko Tanega

TAX PRINCIPAL
Tomoko joined CW Associates, CPAs in June of 2020 with more than 20 years of public accounting experience, including many years with Deloitte Tax LLP in Honolulu. She specializes in corporate and partnership income tax returns, including multi-state consolidated corporate taxation and international taxation. Tomoko is a certified public accountant licensed in the state of Hawaii and California. She has a Master’s of Business Administration from the University of Illinois Urbana Champaign. Tomoko currently serves on the Board of Directors of the Hawaii Japanese School.
Kurtis Sumida

AUDIT SENIOR MANAGER
Kurtis has more than 10 years of public accounting experience. He has led audit and review engagements in a range of industries, including independent schools and charter schools. Kurtis is a certified public accountant, licensed in the State of Hawaii. He has bachelor’s and master’s degrees in accounting and finance from the University of Hawaii. Kurtis is an active participant in our firm’s recruiting efforts at the University of Hawaii and other educational institutions, and represents his fellow firm members on the firm’s Associates’ Council.
Brandon Ogimi

AUDIT MANAGER
Brandon has more than 10 years of public accounting experience. He currently serves as the manager on the audits of many of our largest independent school, charter school, and nonprofit engagements. Brandon has a bachelor’s degree in accounting from the University of Northern Colorado. He is a certified public accountant, licensed in the State of Hawaii. Brandon represents his fellow firm members on the firm’s Associates’ Council, serving as chair of the council.
Tyler Gappa

AUDIT MANAGER
Tyler has more than seven years of public accounting experience, including multiple years at Crowe LLP. He currently serves as a manager on the audits of many of our non-profit, independent school, and charter school engagements. Tyler holds a bachelor’s degree in Accounting and Business Intelligence & Analytics from Creighton University. He is a certified public accountant, licensed in the State of Colorado.
Amanda Gessner

AUDIT MANAGER
Amanda has more than ten years of public accounting experience. She has led audit, review, and compilation engagements in a range of industries, including not for profit, schools, and for profit engagements. Amanda is a certified public accountant in the state of North Dakota. She earned her bachelor’s degree from the University of Minnesota-Crookston and was recognized as an esteemed alumna of the AICPA’s Leadership Academy in 2019. She has served on multiple boards for the AICPA and is currently a director for the North Dakota Society of CPAs. Amanda currently serves on the North Dakota CPA Society’s Young Professionals and Next Gen committees, and as the vice-chair for the McClusky Job Development Authority Committee in her community.
Sean Barr

TAX MANAGER
Sean joined CW Associates, CPAs in August 2015 with more than 10 years of public accounting experience with a local firm in Hawaii and large regional firms on the mainland, during which he provided tax advisory and compliance services to corporate clientele in a range of industries. Sean is a certified public accountant, licensed in the States of Hawaii and Arizona. He has a Bachelor’s degree in Economics and a Master’s degree in Taxation from Arizona State University. Sean is a member of the Young Professionals committee at The Pacific Club.
Melissa Edelheit

TAX MANAGER
Melissa joined CW Associates, CPAs, as a CPA in December 2014. Melissa has worked for 18 years in accounting with a regional firm in Virginia and local firms in Hawaii. She specializes in Trust and Estate, as well as partnership and individual income tax returns. Melissa holds a Bachelor’s degrees in Accounting from Old Dominion University and in Finance from Christopher Newport College.
Pui Him Kwok

TAX MANAGER
Pui Him joined CW Associates, CPAs in 2016 with more than 10 years of public accounting experience. Before joining CW Associates, he provided cross-border taxation compliance service at an international firm in Hong Kong. Pui Him is a certified public accountant, licensed in the State of Hawaii. He has a Bachelors of Business Administration degree in Accounting from the University of Hawaii.
Dawn Colt

TAX MANAGER
Dawn joined CW Associates, CPAs in January 2018 with more than 15 years of public accounting experience with a local firm in Hawaii and CWA’s subsidiary, Abatus LLC. Her experience includes providing assurance and tax compliance services for closely held businesses and their owners in a range of industries including construction and real estate and assists with multistate taxation issues. Dawn has a bachelor’s degree in accounting from the University of Southern California. She has successfully passed the Uniform CPA Examination, her application for license in the state of Hawaii is pending completion of education requirements.