CPA and Attorney in Hawaii with over 35 years of public accounting experience.
Also known by married name - Marilyn Niwao Roberts.
Principal, Niwao & Roberts, CPAs, a P.C. - 1985 - current. Niwao & Roberts, CPAs, a P.C. is a full-service small CPA firm on Maui.
Licensed to Practice before the U.S. Tax Court, U.S. District Court, and State of Hawaii Courts; served as U.S. Bankruptcy Examiner for the U.S. Bankruptcy Court and as Master of the Court and Expert Witness for the Second Circuit Court of Hawaii.
Past employment:
Manager, Deloitte Haskins & Sells (currently Deloitte & Touche), 1980 - 1985. Manager in charge of Maui Office tax department.
Tax Specialist, Coopers & Lybrand (currently PriceWaterhouseCoopers), 1978 - 1980.
Groups & Associations:
Immediate Past NSA President; past NSA First and Second Vice President; past NSA Governor, District XI (4 years); past Hawaii State Director for NSA (6 years); Chair of Budget Committee, Chair of NSA Administrative Policies Committee (3 years), Chair of NSA Financial & Budget Oversight Committee, Member of NSA Audit Committee, Chair and member of various other NSA committees.
Past Director, Accreditation Council for Accountancy and Taxation.
State Director, Hawaii Association of Public Accountants (HAPA); Past HAPA State President (4 Years), HAPA State Vice President, and Maui Chapter President; current HAPA Maui Chapter Treasurer; Chair or Co-chairperson of State Legislative Committee (11 years) and co-author of several accounting bills which became state law
Vice Chair, Hawaii Council on Revenues (7 Member Council estimates and forecasts State of Hawaii revenues for budgets for the Governor of Hawaii and State of Hawaii Legislature. By law, revenue estimates must be considered in determining state expenditures and enacting any revenue-related legislation.);
Past Commissioner, Hawaii Tax Review Commission (2001-2003. The State Tax Review Commission conducts a systematic review of Hawaii's tax structure every five years, using standards such as equity and efficiency);
Member and past director of the Hawaii Society of Certified Public Accountants;
Member of the American Bar Association, AICPA, Hawaii Bar Association, Maui Bar Association;
Director and past VP - Finance and VP - Endowment of the Maui County Council, Boy Scouts of America; Boy Scouts Board member for approximately 16 years and Chairperson of Special Events (major fundraisers)
Past treasurer and director of the Maui Family YMCA
Past president and director of the AOAO of Wells Street Professional Center
Past director of the Friends of the Children's Advocacy Center
Previously served on the Hawaii Campaign Spending Commission Blue Ribbon Recodification Committee (2007 - 2008)
Past speaker on tax and business topics for various groups, including the Maui Bar Association and the Hawaii Association of Public Accountants