HomeMy WebLinkAboutFY26-27 Auditing: Investigative Services - AccuityAUGUST 28,2026
Statement of Qualifications to provide
Audit Professional Services to the
Department of Finance of the
County of Hawaii
Table of Contents
03 Checklist
04 The Accuity Team
21 Summary of Services or Other Relevant Work
and References
23 Our Firm
30 Appendices
I. Peer Review Report
II. PCAOB Inspection Report
August 28, 2026
Ms. Diane Nakagawa
Director of Finance
County of Hawai‘i
25 Aupuni Street, Suite 2103
Hilo, Hawai‘i 96720
Via email:
crystallene.pacheco@hawaiicounty.gov
Dear Ms. Nakagawa,
Thank you for the opportunity to submit our qualifications to provide audit (FN.5 and
FN.7) professional services to the Department of Finance, County of Hawaii for the fiscal
year 2026-2027.Accuity
has served Hawaii for more than 75 years and now has approximately 190 highly qualified
professionals and staff. Over the years, we have developed a reputation for our
commitment to quality, as well as our timely and responsive approach to addressing the
needs of our clients.With our
knowledge and experience in the state and local government industry, and our access to
national technical resources, we are uniquely positioned to partner with you. In the
following statement of qualifications, we will discuss how our approach can address more
than just your basic needs. We look
forward to working with you. If you have any questions or would like to discuss the content
of our statement of qualifications, please contact Kim Miyoshi at (808) 531-3488 or
kim.miyoshi@accuityadvisors.com.Sincerely,Kim
Miyoshi
Principal, Accuity
LLP
Page 3
ITEM DESCRIPTION RESPONSE
1
The name of the firm or
person, contact
information including
email address, the
principal place of
business, and location of
its offices;
Contact person:
Kim Miyoshi, Assurance Principal
808) 531-3433
kim.miyoshi@accuityadvisors.com
Honolulu
999 Bishop Street, Suite 2300
Honolulu, Hawaii 96813 1001
Bishop Street, Suite 1200 Honolulu,
Hawaii 96813 Wailuku 1885
Main
Street, Suite 407
and 408 Wailuku, Hawaii
96793 Hilo 1437 Kilauea
Avenue,
Suite 104 Hilo,
Hawaii 96720
Kona 73-4976 Kamanu
Street,
Suite 107 Kailua-Kona,
Hawaii 96740
2 The age of the
firm
and its average number of employees
over the past five
years;Accuity has served
Hawaii for
75 years. The average number of employees for
the past 5 years is 125.3 The education, training, and qualifications
of
the firm's
key employees in accordance
with HRS 103D-304;Please
see The Accuity
Team on
pages 4–20.4 A list of recent projects
and
the names of up to
five clients who may be contacted,
including at least two for
whom services were
rendered during the preceding
year; and Please
see Services and
References on
pages 21–22.5 Any promotional or descriptive literature
which
the firm desires
to submit
Please see pages 23–29.
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toTableofContentsChecklist
Page 4
Local Experience
The Accuity Team
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We have used our market leader position in Hawaii to build “critical mass” in several key industries, including state
and local government, not-for-profit, education, insurance (health, property and casualty, life, and disability),
retail/wholesale, real estate, and hospitality.We
believe that we are the only firm in Hawaii with the requisite knowledge and experience to deliver the quality of
service that you expect and deserve.We know that we can deliver.
Page 5
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Current number of personnel in the organization
All work will be performed out of Accuity’s Hawaii-based offices. Employee
Classification Audit Tax Client
Advisory
Services
Consulting
Support Total Partners /
Principals 13 6 1 1 1 22 Directors
7 1 1 9 Senior
Managers / Managers 16 5 6 3 30 Supervisors /
Seniors 28 11 13 9 61 Staff
21 11 9 19 60 Technical
Specialist 4 1 3 8 Total
organization employees 78 44 31 1 36 190
Page 6
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Michigan; BBA; Accounting and Finance
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Association of Certified Fraud Examiners
Hawai‘i Society of Certified Public Accountants
Heart Start Hawaii Foundation Honolulu
Japanese Chamber of Commerce Institute
of Internal Auditors IV&
V Institute Society
of Financial Examiners Licenses (
State; Type; Number; Original License Date; License Expiration Date):Hawai‘
i; CPA; CPA-3877; Issued: 2001; Exp.: 2027 Guam;
CPA; Issued: 2003; Exp.: 2026 Other
Certifications: CFE, 2007; CFF, 2007; CGMA, 2011; IVVT, 2019 Permit(
s) to Practice Public Accountancy in the State of Hawai‘i: Responsibilities
on Previous Government or Similar Type of Engagements:Partner/
Principal for the following government clients:City
and County of Honolulu*Department
of Education**Department
of Hawaiian Home Lands**Department
of Health**Department
of Taxation Hawai‘
i Housing Finance and Development Corporation**continued
on next page)TOTAL
AS
PARTNER/ PRINCIPAL
IN THIS FIRM
AS
PARTNER/ PRINCIPAL
IN OTHER
FIRMS Years
of Experience 30
12 -Includes
ACFR and Single Audit Includes
Single Audit Includes
SOC 1 examination Yes
No Name:
Cory Kubota Position
with Firm:CEO, Accuity Advisors, LLC Partner,
Accuity LLP Yes
No Return
toTableofContentsReturn
to Table of Contents
Page 7
continued from previous page)
Hawai‘i Hurricane Relief Fund
Oahu Transit Services
Office of the Auditor, Hawai‘i Health Systems Corporation
Research Corporation of the University of Hawai‘i**
State of Hawai‘i***
State of Hawai‘i, Information Technology Governance Audit
State of Hawai‘i Insurance Division
University of Hawai‘i**
Other clients include:
Aloha United Way**
East-West Center**
First Hawaiian Bank***
Hawai‘i Medical Service Association***
Kamehameha Schools
Kuakini Health System**
Kyo-ya Pacific Company, LLC
Lanai Island Holdings
Outrigger Hotels Hawaii RDH,
Inc.The
Kahala Hotel & Resort Waikiki
Marriott Cory
Kubota CEO,
Accuity Advisors, LLC Partner,
Accuity LLP Includes
ACFR and Single Audit Includes
Single Audit Includes
SOC 1 examination Return
toTableofContentsReturn
to Table of Contents
Page 8
TOTAL
AS PARTNER/
PRINCIPAL IN THIS
FIRM
AS PARTNER/
PRINCIPAL IN
OTHER FIRMS
Years of Experience 29 4 6
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Massachusetts at Amherst; BBA; Accounting
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
Honolulu Japanese Chamber of Commerce
Women Corporate Directors – Hawai‘i Chapter
Licenses (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-4331; Issued: 2006; Exp.: 2027
Massachusetts; CPA; CPA-20950; Issued: 2001; Exp.: 2026
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Partner/Principal for the following government clients:
Department of the Attorney General*
Department of Transportation, Airports Division*
Department of Transportation, Harbors Division*
Employees’ Retirement System of the State of Hawai‘i
Hawai‘i Hurricane Relief Fund
University of Hawaii*Other
clients include:Dongbu
Insurance Company Four
Seasons Resort O‘ahu Hawaii
Dental Service Lanai Island
Holdings Outrigger Hotels
Hawaii R.C. Wo &
Sons, Ltd.Return to Table
ofContentsReturntoTable
of Contents Includes Single Audit*
Name:Erin Takamine
Position with Firm:
Partner, Accuity Advisors, LLC Managing Partner, Accuity
LLP Yes No Yes
No
Page 9
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
Santa Clara University; BSC; Accounting
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
Honolulu Japanese Chamber of Commerce
IV&V Institute
Licenses (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-3964; Issued: 2002; Exp.: 2027
Guam; CPA; Issued: 2012; Exp.: 2027
Other Certifications: IVVT, 2019
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Partner/Principal, engagement quality control reviewer, or manager for
the following government clients:
Board of Water Supply**
City and County of Honolulu*
County of Hawai‘i*
County of Kaua‘i, Department of Water
Department of Agriculture**
Department of Health**
Department of Human Services**
Department of Transportation, Harbors Division**
Department of Transportation, Highways Division**
continued on next page)
TOTAL
AS PARTNER/
PRINCIPAL IN THIS
FIRM
AS PARTNER/
PRINCIPAL IN
OTHER FIRMS
Years of Experience
28 12 -
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Includes ACFR and Single Audit
Includes Single Audit
Name:Donn Nakamura
Position with Firm:Partner, Accuity Advisors, LLC
Partner, Accuity LLP
Yes No
Yes No
Page 10
continued from previous page)
Hawai‘i Housing Finance and Development Corporation**
Hawai‘i Tourism Authority**
Oahu Metropolitan Planning Organization**
Oahu Transit Services
Office of the Auditor:
Department of Budget and Finance
Department of Transportation
Hawai‘i Health Systems Corporation
Public Utilities Commission
State of Hawaii*Other
clients include:Kuakini
Health System**Kyo-
ya Pacific Company, LLC Maui
Land and Pineapple Company Waianae
Coast Comprehensive Health Center**Return
toTableofContentsReturn
to Table of Contents Donn
Nakamura Partner,
Accuity Advisors, LLC Partner,
Accuity LLP Includes
ACFR and Single Audit Includes
Single Audit
Page 11
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Southern California; Bachelor of Science; Accounting and Accounting Information Systems
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
IV&V Institute
License (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-4571; Issued: 2008; Exp.: 2027
Other Certifications:
CGMA, 2014; CSSBB, 2017; IVVT, 2019
Permit(s) to practice public accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Partner/Principal of the following government clients:
Department of Education**
East-West Center and Foundation**
Hawai‘i Convention Center
Hawai‘i Tourism Authority**
Research Corporation of the University of Hawai‘i**
State of Hawai‘i*
University of Hawai‘i**
Other clients include:
Kyo-ya Pacific
Star of Honolulu Cruises and Events
TOTAL
AS PARTNER/
PRINCIPAL IN THIS
FIRM
AS PARTNER/
PRINCIPAL IN
OTHER FIRMS
Years of Experience
21 7 -
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Includes ACFR and Single Audit
Includes Single Audit
Name:Ryan Horiuchi
Position with Firm:Partner, Accuity Advisors, LLC
Partner, Accuity LLP
Yes No
Yes No
Page 12
TOTAL
AS PARTNER/
PRINCIPAL IN
THIS FIRM
AS PARTNER/
PRINCIPAL IN
OTHER FIRMS
AS MANAGER IN
OTHER FIRMS
Years of
Experience
23 2 1 20
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
Seattle University; BABA; Accounting
Membership in Professional Organizations:
Hawai‘i Society of Certified Public Accountants
License (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-3681; Issued: 2002; Exp.: 2027
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Summary:
As Partner of Accuity’s Client Advisory Services (CAS) group, Melanie leads the CAS practice which offers
Hawaii’s businesses transactional accounting support, back office transformation, staff augmentation and Controllership.
Melanie started her career in public accounting as an auditor with Price Waterhouse, LLP.She subsequently
spent over 15 years in commercial banking, where she developed and leveraged strong skills in financial
statement and risk analysis in structuring financial solutions to meet unique needs of local middle market
businesses while ensuring compliance with banking regulations.After a successful tenure in commercial
banking, Melanie moved to client advisory where she adopts a collaborative approach to help clients
achieve their goals.Return
toTableofContentsReturn
to Table of Contents Name:
Melanie Shishido Position
with Firm:Partner, Accuity Advisors, LLC Partner,
Accuity LLP Yes
No Yes
No
Page 13
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Hawai‘i; BBA; Accounting
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
License (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-4034; Issued: 2002; Exp.: 2027
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Principal or engagement quality control reviewer for the following government clients:
Board of Water Supply**
City and County of Honolulu*
County of Hawaii*
Department of Education**
Department of Hawaiian Home Lands**
Department of Health**
Department of Human Services**
Department of Transportation, Airports Division**
Department of Transportation, Highways Division**
Hawai‘i Housing Finance and Development Corporation**
Hawai‘i Tourism Authority**
Oahu Metropolitan Planning Organization**
State of Hawai‘i*
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TOTAL
AS PARTNER/
PRINCIPAL IN
THIS FIRM
AS PARTNER/
PRINCIPAL IN
OTHER FIRMS
AS MANAGER IN
OTHER FIRMS
Years of
Experience
27 4 -18
Includes ACFR and Single Audit
Includes Single Audit
Name:Kimberly Miyoshi
Position with Firm:Principal, Accuity Advisors, LLC
Principal, Accuity LLP
Yes No
Yes No
Page 14
continued from previous page)
Other clients include:
Four Seasons Resort O‘ahu
Gentry Homes, Ltd.
Aloha United Way**
Seven-Eleven Hawaii, Inc.Waianae
Coast Comprehensive Health Center**Return
toTableofContentsReturn
to Table of Contents Kimberly
Miyoshi Principal,
Accuity Advisors, LLC Principal,
Accuity LLP Includes
ACFR and Single Audit Includes
Single Audit
Page 15
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Hawai‘i; Masters; Accounting
Claremont McKenna College; BA; Economics and Accounting
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
License (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-4615; Issued: 2009; Exp.: 2027
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Manager for the following government clients:
Board of Water Supply**
City and County of Honolulu*
County of Hawai‘i*
County of Kaua‘i, Department of Water
Department of Hawaiian Home Lands**
Department of Health**
Department of Human Services**
Department of Transportation, Highways Division**
Hawai‘i Tourism Authority**
State of Hawai‘i*
TOTAL
AS MANAGER/
SENIOR IN THIS
FIRM
AS MANAGER/
SENIOR IN OTHER
FIRMS
Years of Experience
19 12 -
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Includes ACFR and Single Audit
Includes Single Audit
Name:Matthew Oda
Position with Firm:Senior Manager, Accuity Advisors, LLC
Senior Manager, Accuity LLP
Yes No
Yes No
Page 16
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Hawai‘i; BBA, Accounting and Finance
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
License (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-4967; Issued: 2012; Exp.: 2027
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
County of Kauai
Department of Transportation, Harbors Division*
East-West Center and Foundation
University of Hawaii*Other
clients include:First
Hawaiian Bank Hawaii
Dental Service Kamehameha Schools
Outrigger Hotels
Hawaii TOTAL AS MANAGER
IN
THIS FIRM AS
MANAGER IN
OTHER FIRMS Years
of Experience
16 11 0
Includes Single Audit*
Name:Josh Sakamoto
Position with Firm:
Senior Manager, Accuity Advisors, LLC Senior Manager, Accuity
LLP Yes No Yes
No Return
to Table
ofContentsReturntoTable
of Contents
Page 17
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Hawai‘i; BBA; Management Information Systems
Membership in Professional Organizations:
American Institute of Certified Public Accountants
Hawai‘i Society of Certified Public Accountants
Information Systems Audit and Control Association
International Information System Security Certification Consortium
IV&V Institute
Other Certifications: CISA, 2010; CISSP, 2015; IVVT, 2019
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Manager on Information System engagements for the following government clients:
Board of Water Supply**
City and County of Honolulu*
County of Hawai‘i*
County of Kaua‘i, Department of Water
Department of Education**
Department of Health**
Department of Human Services**
Department of Labor and Industrial Relations**
Department of Taxation
Department of Transportation, Harbors Division**
Department of Transportation, Highways Division**
State of Hawai‘i*
State of Hawai‘i, Information Technology Governance Audit
University of Hawai‘i**
continued on next page)
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Includes ACFR and Single Audit
Includes Single Audit
Name:Chris Ichiki
Position with Firm:Technology Assurance Senior Manager,
Accuity Advisors, LLC
Technology Assurance Senior Manager,
Accuity LLP
TOTAL
AS MANAGER/ SENIOR
IN THIS FIRM
AS MANAGER/ SENIOR
IN OTHER FIRMS
Years of
Experience
28 20 -
Yes No
Yes No
Page 18
continued from previous page)
Other clients include:
AlohaCare
First Hawaiian Bank
Grand Wailea
Hawaii Dental Service Hawai‘
i Medical Service Association Hawaiian
Electric Industries, Inc. Hawaiian
Host Kamehameha
Schools Kuakini
Health System Kyo-
ya Pacific Company, LLC Maui
Land and Pineapple Company, Inc.Outrigger
Hotels Hawaii Return to
TableofContentsReturnto
Table of Contents Includes ACFR
and Single Audit Includes Single
Audit Chris Ichiki
Technology Assurance
Senior Manager, Accuity Advisors,
LLC Technology Assurance
Senior Manager, Accuity LLP
Page 19
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
University of Portland; BBA; Accounting and Finance
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
License (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-5695; Issued: 2018; Exp.: 2027
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Manager or in-charge for the following government clients:
City and County of Honolulu*
County of Hawai‘i*
Department of Health**
Hawaii Housing Finance and Development Corporation**Hawaii
Tourism Authority**State of
Hawai‘i*Other clients
include:Kamehameha Schools
Lanai Island
Holdings Maui Land
and Pineapple Company, Inc.ProService Hawaii
Waikoloa Land Company
Y. Hata & Co.,
Ltd.TOTAL AS MANAGER/
SENIOR
IN THIS
FIRM AS MANAGER/
SENIOR
IN OTHER
FIRMS Years of
Experience
10 4 -
Return
to Table
ofContentsReturntoTable
of Contents Includes ACFR and
Single Audit Includes Single Audit
Name:Lance Chee
Position with Firm:
Senior Manager, Accuity Advisors, LLC Senior Manager, Accuity
LLP Yes No Yes
No
Page 20
TOTAL
AS MANAGER/
SENIOR IN THIS
FIRM
AS MANAGER/
SENIOR IN OTHER
FIRMS
Years of
Experience
13 1 11
Current CPE Requirements Met:
In accordance with 2024 revision of Government Auditing Standards)
Education (College; Degree; Specialization):
West Texas A&M University; MAcc; Accounting
West Texas A&M University; MS; Finance and Economics
Membership in Professional Organizations:
AGA – Hawai‘i Chapter
American Institute of Certified Public Accountants
Licenses (State; Type; Number; Original License Date; License Expiration Date):
Hawai‘i; CPA; CPA-5625; Issued: 2018; Exp.: 2027
Texas; CPA; CPA-101021; Issued: 2001; Exp.: 2026
Permit(s) to Practice Public Accountancy in the State of Hawai‘i:
Responsibilities on Previous Government or Similar Type of Engagements:
Manager/Senior for the following government clients:
Department of Education*
Department of Transportation, Airports Division*
California State University*
Navajo Nation*
State of Hawai‘i*
Other clients include:
AKC Insurance Company LLC
Outrigger Hotels Hawaii Ronald
D. Howard, Inc. & Subsidiaries Return
toTableofContentsReturn
to Table of Contents Includes
Single Audit*Name:
Angela Shan-ting Yao Position
with Firm:Senior Manager, Accuity Advisors, LLC Senior
Manager, Accuity LLP Yes
No Yes
No
Page 21
STATE OF HAWAII Scope
of Work Financial
and Single Audit for fiscal year 2014 – present Type
II Service Organization Control 1 Report for fiscal year 2014 –
present Hours •
7,300 Principal
Client Contact Name and Phone
Number Mr.
Les Kondo, State Auditor, (808) 587-0800 Mr.
Keith Regan, Comptroller, (808) 586-0400 CITY
AND COUNTY OF HONOLULU Scope
of Work Financial
and Single Audit for fiscal year 2019 – 2023 Financial
Audit of the Sewer Fund for fiscal year 2019 –
2023 Financial
Audit of the Public Transportation System - Bus and Paratransit
Operations for fiscal year 2019 – 2023 Financial
and Single Audit, Board of Water Supply for fiscal year 2022 –
present Report
on Financial Assessment Subsystem for fiscal year 2019 –
2023 Hours •
4,500 Principal
Client Contact Name and Phone
Number •Mr.
Troy Shimasaki, Acting City Auditor, (808) 768-3134 Within
the last five years Accuity has performed audit and other attest services for the following governmental units
in the State of Hawaii:Summary of
Services or Other Relevant Work
and References Return to
TableofContentsReturnto
Table of Contents Our Current
and Previous Government Experience
Page 22
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Summary of Services or Other
Relevant Work and References
Our Current and Previous Government Experience (continued)
Within the last five years Accuity has performed audit and other attest services for the following governmental
units in the State of Hawaii:DEPARTMENT
OF TRANSPORTATION, HARBORS Scope
of Work •Financial and Single Audit for fiscal year 2021 – present Hours •
1,000 Principal
Client Contact Name and Phone
Number Mr.
Rex Akutagawa, Administrative Services Officer,808)
587-1933 DEPARTMENT
OF TRANSPORTATION, HIGHWAYS Scope
of Work •Financial and Single Audit for fiscal year 2021 – present Hours •
2,060 Principal
Client Contact Name and Phone
Number Ms.
Vanessa Lau, Fiscal Management Officer,808)
587-2251 UNIVERSITY
OF HAWAII Scope of
Work •Financial and Single Audit for fiscal year 1995 – present Hours •6,
000 Principal Client
Contact Name and Phone Number
Ms. Amy
Kunz, Associate Vice President for Budget and Finance/Controller, (
808) 956-5445
Page 23
Our Firm
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Accuity is the brand under which Accuity LLP and Accuity Advisors,
LLC provide professional services. The two entities operate together
in an Alternative Practice Structure in accordance with the
American Institute of Certified Public Accountants (AICPA) Code of
Professional Conduct and all applicable laws and professional
standards.
Accuity LLP is a licensed, independent CPA firm that provides attest
services and Accuity Advisors, LLC provides tax and business
consulting services. Although our services are delivered through
two separate legal entities, we operate collaboratively under the
Accuity brand to provide clients with a seamless and integrated
experience while maintaining the independence, quality, and
regulatory compliance required for attest engagements.
Since our founding in 1951, we’ve fostered a deep sense of
connection with our clients and community that reflects our unique
culture in Hawai‘i. We work hard to embody the values of our
community, cultivating a strong commitment to care for one
another and our clients, as well as developing future generations of
business leaders.
We have created a full-service professional services firm that
distinguishes itself as a strategic advisor with the know-how to
navigate Hawai‘i’s complex regulatory, political, business and
cultural landscape.
We embody a “no surprises” approach, communicating on an
ongoing basis with your teams about the audit process, as well as
new accounting, auditing and regulatory developments. Our senior
team members are personally committed and involved in our work;
they ensure that management’s input for identified issues are
integrated into practical solutions.
190
PROFESSIONALS
75-YEAR
HISTORY IN HAWAII 67
CPAs,
CFEs, CISAs, JDs Accuity
is one of the largest full-service professional services firms in our state, with 190 qualified employees including
67 Certified Public Accountants (CPAs), Certified Fraud Examiners (CFEs), Certified Information Systems
Auditors (CISAs), and Juris Doctors (JDs) that offer a range of assurance, tax, consulting, and advisory services
to some of the largest and most influential organizations and government agencies in Hawaii.
Page 24
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Our Services
Assurance
Assurance is Accuity’s largest practice area. Our services include financial and information technology (IT)
audits, reviews, accounting and regulatory advice, and other attest and non-attest services. Our assurance
professionals provide meaningful and tailored analyses and insights in response to organizational issues and
requirements, and our risk-based methodology and use of data analytics offers a comprehensive view of your
organizational risks, internal processes and internal controls.
Advisory
Accuity’s professionals approach our work with a strategic mindset that allows us to assess our clients’ needs
across a wide array of challenges which enables us to offer actionable insights that result in successful
outcomes. Accuity offers accounting services, educational consulting, IT managed services, robotic process
automation, independent verification and validation, project and organizational change management, Lean Six
Sigma business process reengineering, and strategic planning services.
Tax
Accuity is one of the few practices in Hawai‘i with in-depth experience serving not-for-profit entities. Our tax
group provides core compliance and preparation services, keeping you informed of tax law changes at the
federal level along with Hawai‘i’s unique state and local laws so you’re always up to date on current rules and
regulations. Our experienced tax team helps you identify tax savings, minimize your obligations, take advantage
of credits and incentives, and understand exposure issues.
Page 25
Our affiliations enable us to strengthen our overall capabilities, while accessing valuable resources and
approaches to provide broader insights to our clients.
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Powerful alliances with national and global resources
Current (formerly known as Crete Professionals Alliance)
Accuity is a proud member of Current (formerly known as Crete
Professionals Alliance), a national alliance of over 40 leading accounting and
advisory firms spanning coast to coast. Current was purpose-built to help
high-performing firms scale responsibly while remaining deeply rooted in
their local markets. Through this partnership, Accuity retains decision-making
authority in our local office, allowing us to continue serving clients with the
same judgment, discretion, and market knowledge that have defined our
success, while gaining access to enterprise-level resources, specialized
expertise, and advanced technology across the Current network.
Current has made a significant, long-term investment in technology and
innovation, including strategic partnerships with Thrive Capital and OpenAI.
Together, we are developing proprietary, secure software platforms
designed specifically for the accounting profession, focused on increasing
efficiency, improving accuracy, strengthening controls, and enhancing the
client experience across tax, audit, and advisory services. These tools are not
generic AI overlays; they are purpose-built solutions informed by real
practitioner workflows, rigorous compliance standards, and a commitment
to confidentiality and data integrity.
BDO Alliance USA
Accuity is an Independent Member of BDO Alliance USA, one of the
industry's largest associations of accounting and professional services firms.
Through this affiliation, Accuity has direct access to the technical resources,
specialized industry expertise, and national reach of BDO USA, P.C. and,
through BDO USA's affiliation with BDO Global, to the broader international
network of BDO member firms.
The Alliance brings deep experience serving high-profile state and local
governments, with technical resources spanning governmental accounting,
single audits, and federal compliance.
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Independence, Integrity and
Objectivity
We rigorously protect the integrity of our work by
taking proactive steps to remain objective,
independent, and transparent at all times. The
maintenance of our independence on attest
engagements is non-negotiable and a cornerstone
to the profession we operate in. Our independence
protocols ensure that employment, financial, and
business relationships between Accuity and its
clients are transparent. We require all professional
staff to disclose potential independence conflicts at
least once a year and perform in-depth conflict of
interest checks to reaffirm that we are independent
of our clients and their related entities.
Talent Development
We have carefully designed protocols for recruiting,
professional development and advancement. All
candidates go through an extensive screening
process. All professionals, from associate to
partner, are regularly evaluated on their
performance from a technical competency and
client service perspective.
Our comprehensive continuing education program
is designed to develop and nurture our greatest
resource – our people. In addition to core
curriculum such as accounting, auditing and tax
technical updates; ethics and business conduct; and
cross-line of service coordination; each professional
attends industry specific training based on his or
her respective specialization and discipline. Our
philosophy is not to hire “number crunchers” – we
develop well-rounded business professionals and
advisors who understand the needs of our clients
and help them to move forward.
Selectivity and Risk
Management
We are extremely proud of our client portfolio and
are very selective about who we serve. Our client
acceptance and continuance procedures are
designed to screen the accounting, auditing, tax,
regulatory, legal and reputational risks of existing
and prospective clients, and to determine whether
they are and/or continue to be compatible with our
firm.
Local and Industry
Specialization
You need to be confident that your service provider
will be in sync with your operations and
knowledgeable about your industry, give you the
right answers to your questions, and deliver service
in a timely manner.
In your constantly changing business environment,
you don’t have the time to train your
auditors/accountants or teach them how you do
business. We have used our position as one of the
largest firms in Hawai‘i to build “critical mass” in
several key industries, including state and local
government, not-for-profit, health and property
and casualty insurance, healthcare, education, real
estate, trusts and estates, hospitality and employee
benefits.
Page 27
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Quality Control
Our reputation depends on our compliance with the highest standards
of quality and excellence. We monitor quality both internally and
through participation in external review programs.
We are subject to PCAOB inspection and external peer review every
three years. We have attached for your reference our most recent peer
review and PCAOB inspection reports.
In addition to undergoing regular regulatory reviews, we have
implemented an ongoing internal monitoring program to ensure
compliance with firm quality management policies and procedures and
adherence to professional standards.
Our Use of Technology
We recognize the changes occurring in our profession where
technology is becoming a powerful tool that should be leveraged to
gain operational efficiencies in our audits while providing valuable
business insights. As we challenge our profession’s traditional audit
methods, we believe a movement has begun towards further
automating the audit to transform mundane tasks into critical analysis.
We are utilizing new technologies powered by computing intelligence
that can securely ingest data from the County’s accounting systems.
Accuity LLP is the only
Hawaii based firm registered
and regulated
by the PCAOB
Audit
Software We
utilize paperless, cloud-based audit and tax software, to document, organize
and manage our work product. The system allows for real-time,
continuous collaboration among our team members across all lines
of service while enabling our engagement leads to actively review the
progress and status of our work securely from any location at any time,
resulting in higher quality audits and increased service efficiency.Research
Tools We
use web-based tools from Thomson Reuters and CCH to research relevant
accounting and auditing standards and incorporate them into our
service approach. We also utilize a comprehensive financial statement
and Single Audit disclosure checklist system that is tailored to
state and local governments, customized to include broad based transaction
types and updated for elections to early adopt new accounting
standards.
Page 28
Data Extraction, Analytics and Visualization Tools
We’ve begun incorporating several data extraction and analytics tools
into our audit process. Tools such as Power BI, Power Query and
MindBridge assist with the extraction, transformation and loading of
data from various sources such as client systems, web pages, PDF files
or Microsoft Office files into our data analysis software. Depending on
the audit procedure, additional tools such as IDEA and PowerPivot
complement the extraction and analysis tools to perform general and
subledger data analysis procedures, including applying statistical,
logical or regression analysis to evaluate, visualize, and summarize
financial transactions. This analysis also extends to fraud-related tests
pertaining to journal entry, vendor, and payments to employees
testing.
We use data visualizations to analyze entities in more meaningful and
intuitive ways to enhance the audit experience. We can also use these
tools to develop customized diagnostic and sustainable analytical
solutions to assist in providing more in-depth insight into performance
and to monitor enhanced financial metrics.
Secure Collaboration Tools
Accuity offers flexible methods of collaborating with our clients. We
can set up clients on a Microsoft Teams channel to post audit updates
and files, while participating in virtual meetings to discuss accounting
and audit-related matters. We have also collaborated and attended
numerous management and Audit Committee meetings with our
clients using the Microsoft Teams, Zoom or WebEx platforms for
general discussion and presentation of materials and used separate
rooms for private sessions.
We offer the use of a cloud-based file sharing tool named Suralink
which incorporates built-in internal workflows and dashboards to
reduce the administrative time to organize and coordinate file sharing.
We also license ShareFile software to securely email sensitive files to
our clients.
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Page 29
Automation and Repetitive Task Removal
We constantly strive to improve the efficiency and effectiveness of our
audits and have successfully incorporated robotic process automation
RPA) using DataSnipper platform. We have established an RPA Center
of Excellence to formalize best practices in the development, testing
and release of RPA to our audit environment.
DataSnipper is a powerful tool that we use to automate tests of
detailed transactions (e.g., revenue and expense testing), using
advanced OCR and machine learning to automatically match and
validate transaction details to source documents.
Data Security
In addition to our strict vendor oversight protocols for cloud-based
technology tools, we commit significant resources to ensure that client
data is fully secure through encrypted virtual private network
connections as well as the implementation of encryption software,
server firewalls, spam filters and antivirus technology.
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I. Peer Review Report
II. PCAOB Inspection Report
Appendices
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1 |
2024 Inspection
Accuity LLP
Headquartered in Honolulu,Hawaii)September
27,2024 THIS
IS A PUBLIC VERSION OF A PCAOB INSPECTION REPORT PORTIONS
OF THE COMPLETE REPORT ARE OMITTED FROM THIS DOCUMENT
IN ORDER TO COMPLY WITH SECTIONS 104(g)(2)AND 105(
b)(5)(A)OF THE SARBANES-OXLEY ACT OF 2002 PCAOB
RELEASE NO.104-2024-148 BACK
TO CONTENTS
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TO CONTENTS
TABLE OF CONTENTS
2024 Inspection 2
Overview of the 2024 Inspection and Historical Data by Inspection Year 3
Part I: Inspection Observations 5
Part IA: Audits with Unsupported Opinions 6
Part IB: Other Instances of Non-Compliance with PCAOB Standards or Rules 7
Part IC: Independence 8
Part II: Observations Related to Quality Control 9
Appendix A: Firm’s Response to the Draft Inspection Report A-1
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2024 INSPECTION
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |2
In the 2024 inspection of Accuity LLP,the Public Company Accounting Oversight Board (PCAOB)assessed
the firm’s compliance with laws,rules,andprofessional standards applicable to the audits of public
companies.
We selected for review three audits ofissuers with fiscal years ending in2022.For each issuer audit
selected,we reviewed a portion of the audit.We also evaluated elements of the firm’s system ofquality
control.
2024 Inspection Approach
In selecting issuer audits for review,we use a risk-based method of selection.We make selections based
on (1)our internal evaluation of audits we believe have aheightened risk of material misstatement,
including those with challenging audit areas,and (2)other risk-based characteristics,including issuer
and firm considerations.In certain situations,we may select all ofthe firm’s issuer audits for review.
When we review anaudit,we donot review every aspect ofthe audit.Rather,wegenerally focus our
attention onaudit areas we believe to be of greater complexity,areas ofgreater significance orwith a
heightened risk ofmaterial misstatement to the issuer’s financial statements,and areas ofrecurring
deficiencies.We may also select some audit areas for review in a manner designed to incorporate
unpredictability.
Our selection of audits for review does not necessarily constitute a representative sample of the firm’s
total population ofissuer audits.Additionally,our inspection findings are specific to the particular
portions of the issuer audits reviewed.They are not an assessment ofall of the firm’s audit work or ofall
of the audit procedures performed for the audits reviewed.
View the details on the scope of our inspections and our inspections procedures.
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OVERVIEW OF THE 2024 INSPECTION AND HISTORICAL
DATA BY INSPECTION YEAR
The following information provides an overview of our 2024 inspection as well as data from the previous
inspection.We use a risk-based method to select audits for review and to identify areas on which we
focusourreview.Because ourinspection process evolves over time,it can,and often does,focus on a
different mix of audits and audit areas from inspection to inspection and firm to firm.Further,a firm’s
business,the applicable auditing standards,or other factors can change from the time ofone inspection
to the next.As a result of these variations,we caution that our inspection results are not necessarily
comparable over time or among firms.
Firm Data and Audits Selected for Review
2024 2021
Firm data
Total issuer audit clients in which the firm was the
principal auditor 3 3
Total engagement partners on issuer audit work1 1 1
Audits reviewed
Total audits reviewed 3 3
Audits in which the firm was the principal auditor 3 3
Integrated audits of financial statements
and internal control over financial reporting
ICFR)
0 1
Audits with Part I.A deficiencies 1 0
Percentage of audits with Part I.A deficiencies 33%0%
If we include a deficiency in Part I.A of our report,it does not necessarily mean that the firm has not
addressed the deficiency.In many cases,the firm has performed remedial actions after the deficiency
was identified.Depending on the circumstances,remedial actions may include performing additional
audit procedures,informing management of the issuer of the need for changes to the financial
statements or reporting on ICFR,or taking steps to prevent reliance on prior audit reports.
1 The number of engagement partners on issuer audit work represents the total number of firm personnel (not necessarily
limited to personnel with an ownership interest)who had primary responsibility for an issuer audit (as defined in AS 1201,
Supervision of the Audit Engagement)during the twelve-month period preceding the outset of the inspection.
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |3
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Our inspection may include a review,on a sample basis,ofthe adequacy ofa firm’s remedial actions,
either with respect to previously identified deficiencies or deficiencies identified during the current
inspection.If a firm does not take appropriate actions to address deficiencies,we may criticize its system
of quality control or pursue a disciplinary action.
If we include a deficiency in our report —other than those deficiencies for audits with incorrect
opinions on the financial statements and/or ICFR —it does not necessarily mean that the issuer’s
financial statements are materially misstated or that undisclosed material weaknesses in ICFR exist.It is
often not possible for us to reach a conclusion on those points based on our inspection procedures and
related findings because,for example,we have only the information that the auditor retained and the
issuer’s public disclosures.We donot have direct access to the issuer’s management,underlying books
and records,and other information.
Audit Areas Most Frequently Reviewed
This table reflects the auditareas we have selected most frequently for review in the 2024 inspection
and the previous inspection.For the issuer audits selected for review,we selected these areas because
they were generally significant tothe issuer’s financial statements,may have included complex issues
for auditors,and/or involved complex judgments in (1)estimating and auditing the reported value of
related accounts and disclosures and (2)implementing and auditing the related controls.
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |4
2024 2021
Audit area Audits reviewed Audit area Audits reviewed
Investment securities 2 Investment securities 2
Revenue and related accounts 1 Revenue and related accounts 1
Significant estimates 1 Long-lived assets 1
Participant and
employer contributions 1
Participant distributions 1
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PART I:INSPECTION OBSERVATIONS
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |5
Part I.A of our report discusses deficiencies,ifany,that were of such significance that we believe the
firm,at the time it issued its audit report(s),had not obtained sufficient appropriate audit evidence to
support its opinion(s)on the issuer’sfinancial statements and/or ICFR.
Part I.B discusses certain deficiencies,if any,that relate to instances of non-compliance with PCAOB
standards orrules other than those where the firm had not obtained sufficient appropriate audit
evidence to support its opinion(s).This section does not discuss instances of potential non-compliance
with SEC rules or instances of non-compliance with PCAOB rules related to maintaining independence.
Part I.C discusses instances of potential non-compliance with SEC rules or instances of non-compliance
with PCAOB rules,if any,related to maintaining independence.
Consistent with the Sarbanes-Oxley Act (“Act”),it is the Board’s assessment that nothing in Part I of this
report deals with a criticism of,or potential defect in,the firm’squality control system.We discuss any
such criticisms or potential defects in Part II.Further,you should not infer from any Part I deficiency,or
combination of deficiencies,that we identified a quality control finding in Part II.Section 104(g)(2) of the
Act restricts usfrom publicly disclosing Part II deficiencies unless the firm does not address the criticisms
or potential defects to the Board’s satisfaction no later than 12 months after the issuance of this report.
Classification of Audits with Part I.A Deficiencies
Within Part I.A of this report,we classify each issuer audit in one of the categories discussed below
based on the Part I.A deficiency or deficiencies identified in our review.
The purpose of this classification system is to group and present issuer audits by the number of Part I.A
deficiencies we identified within the audit as well as to highlight audits with an incorrect opinion on the
financial statements and/or ICFR.
Audits with an Incorrect Opinion on the Financial Statements and/or ICFR
This classification includes instances where a deficiency was identified in connection with our inspection
and,as a result,an issuer’s financial statements were determined to be materially misstated,and the
issuer restated its financial statements.It also includes instances where a deficiency was identified in
connection with our inspection and, as a result, an issuer’s ICFR was determined to be ineffective,or
there were additional material weaknesses that the firm did not identify,and the firm withdrew its
opinion,or revised its report,on ICFR.
This classification does not include instances where,unrelated to our review,an issuer restated its
financial statements and/or an issuer’s ICFR was determined to be ineffective.We include any
deficiencies identified in connection with our reviews of these audits in the audits with multiple
deficiencies or audits with a single deficiency classification below.
Audits with Multiple Deficiencies
This classification includes instances where multiple deficiencies were identified that related to a
combination of one ormore financial statement accounts,disclosures,and/or important controls in an
ICFR audit.
Audits with a Single Deficiency
This classification includes instances where a single deficiency was identified that related to afinancial
statement account or disclosure or to an important control in an ICFR audit.
PART I.A:AUDITS WITH UNSUPPORTED OPINIONS
This section ofour report discusses the deficiencies identified,by specific issuer audit reviewed,in the
audit work supporting the firm’s opinion on the issuer’sfinancial statements.
We identify each issuer by aletter (e.g.,Issuer A).Each deficiency could relate to several auditing
standards,but we reference the PCAOB standard that most directly relates tothe requirement with
which the firm did not comply.
We present issuer audits below within their respective deficiency classifications (asdiscussed
previously).Within the classifications,we generally present the audits based onour assessment asto
the relative significance of the identified deficiencies,taking into account the significance ofthe financial
statement accounts and/ordisclosures affected,and/orthe nature or extent of thedeficiencies.
Audits with an Incorrect Opinion on the Financial Statements and/or
ICFR
None
Audits with Multiple Deficiencies
Issuer A
Type of audit and related area affected
In our review,we identified deficiencies in the financial statement audit related to Significant Estimates,
for which the firm identified a significant risk.
Description of the deficiencies identified
The issuer engaged a specialist to develop an estimate.The firm did not test the accuracy and
completeness of issuer-produced data that the company’s specialist used to develop the estimate.(AS
1105.A8a)
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |6
The firm did not perform procedures to test another estimate,beyond reconciling the amount to a
confirmation.(AS 2501.07)
Audits with a Single Deficiency
None
PART I.B:OTHER INSTANCES OF NON-COMPLIANCE WITH
PCAOB STANDARDS OR RULES
This section of our report discusses certain deficiencies that relate to instances of non-compliance with
PCAOB standards or rules otherthan those where the firm had not obtained sufficient appropriate audit
evidence to support its opinion(s).This section does not discuss instances of potential non-compliance
with SEC rules or instances of non-compliance with PCAOB rules related to maintaining independence.
When we review anaudit,we donot review every aspect of the audit.Asaresult,the area below was
not necessarily reviewed on every audit.Insome cases,we assess the firm’s compliance with specific
PCAOB standards or rules on other audits that were not reviewed and include any instances of non-
compliance below.
We identified the following deficiency:
In one audit reviewed,the engagement team performed procedures to determine whether or not
matters were critical audit matters but,in performing those procedures,didnot include certain matters
that were communicated to the audit committee and that related to accounts or disclosures that were
material to the financial statements.In this instance,the firm was non-compliant with AS 3101,The
Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified
Opinion.This instance of non-compliance does not necessarily mean that other critical audit matters
should have been communicated in the auditor’s report.
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |7
PART I.C:INDEPENDENCE
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |8
In the 2024 inspection,we did not identify,and the firm didnotbring to our attention,anyinstances of
potential non-compliance with SEC rules or instances of non-compliance with PCAOB rules related to
maintaining independence.Although this section does not include any instances of potential non-
compliance that we identified or the firm brought toour attention,there may be instances of non-
compliance with SEC or PCAOB rules related to independence that were not identified through our
procedures or the firm’s monitoring activities.
While the firm did not bring to our attention any instances of potential non-compliance,the number,
large or small,offirm-identified instances of potential non-compliance may be reflective ofthe size of
the firm,including the number of associated firms;the design and effectiveness of the firm’s
independence monitoring activities;and the size and/or complexity of the issuers it audits,including the
number of affiliates of those issuers.Therefore,we caution against making any comparison of firm-
identified instances of potential non-compliance across firms.
PART II:OBSERVATIONS RELATED TO QUALITY CONTROL
Accuity LLP,PCAOB Release No. 104-2024-148,September 27,2024 |9
Part II of our report discusses criticisms of,and potential defects in,the firm’s system of quality control.
We include deficiencies in Part II if an analysis of the inspection results,including the results ofthe
reviews of individual audits,indicates that the firm’s system of quality control does not provide
reasonable assurance that firm personnel will comply with applicable professional standards and
requirements.Generally,the report’sdescription of quality control criticisms isbased on observations
from our inspection procedures.
This report does not reflect changes or improvements to the firm’s system of quality control that the
firm may have made subsequent to the period covered by our inspection.The Board does consider such
changes or improvements in assessing whether the firm has satisfactorily addressed the quality control
criticisms ordefects no later than 12 months after theissuance of this report.
When we issue our reports,we do not make public criticisms of,and potential defects in,the firm’s
system of quality control,to the extent any are identified.If a firm does not address tothe Board’s
satisfaction any criticism of,or potential defect in,the firm’s system of quality control within 12 months
after the issuance of our report,we will make public any such deficiency.
APPENDIX A:FIRM’S RESPONSE TO THE DRAFT INSPECTION
REPORT
Pursuant to Section 104(f)of the Act,15 U.S.C.§7214(f), and PCAOB Rule 4007(a),the firm provided a
written response to a draft of this report.Pursuant to Section 104(f)of the Act and PCAOB Rule 4007(b),
the firm’s response,excluding any portion granted confidential treatment,isattached hereto and made
part of this final inspection report.
The Board does not make public any of a firm’s comments that address a nonpublic portion of the
report unless a firm specifically requests otherwise.In some cases,the result maybe that noneof a
firm’s response is made publicly available.
In addition,pursuant to Section 104(f)ofthe Act,15 U.S.C.§7214(f),and PCAOB Rule 4007(b),if afirm
requests,and the Board grants,confidential treatment for any of the firm’s comments on a draft report,
the Board does not include those comments in the final report.The Board routinely grants confidential
treatment,if requested,for any portion of a firm’s response that addresses any point in the draft that
the Board omits from,orany inaccurate statement in the draft that the Board corrects in,the final
report.
Accuity LLP, PCAOB Release No. 104-2024-148, September 27,2024 |A-1
Accuity LLP, PCAOB Release No. 104-2024-148, September 27,2024 |A-2
A-1 |
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Thank you for
this opportunity.
We look forward
to hearing from you.
FIRST HAWAIIAN CENTER
999 Bishop Street
Suite 2300
Honolulu, Hawaii 96813
P 808.531.3400
F 808.531.3433
info@accuityllp.com
www.accuityllp.com
2026 Accuity
Accuity”is the brand name under which Accuity LLP
and Accuity Advisors,LLC provide professional services.
Accuity LLP and Accuity Advisors,LLC practice as an
alternative practice structure in accordance
with the AICPA Code of Professional Conduct and
applicable laws,regulations,and professional standards.
Accuity LLP is a licensed independent CPA firm that
provides attest services to its clients,and Accuity
Advisors,LLC provides tax and business consulting
services to their clients.Accuity Advisors,LLC is not a
licensed CPA firm.