Profile

Marilyn Niwao, JD, CPA, ATA, CGMA

President,
Niwao & Roberts, CPAs, a PC

My Contact Details

Niwao & Roberts, CPAs, a PC
2145 Wells St., Suite 402
Wailuku, HI
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Work: 808-283-5153
Ribbons
NSA PAST PRESIDENT
NSA GO GETTER
ACAT ACCREDITED
25-YEAR MEMBER
ACCREDITED TAX ADVISOR

Marilyn Niwao, JD, CPA, ATA, CGMA


Bio

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





Education

University of Michigan Law School
Ann Arbor, Michigan, United States
Juris Doctor (J.D.)
Law

University of Washington
Seattle, Washington, United States
Master of Science in Public Health
Biostatistics
Dissertation: Thesis: "Epidemiological Factors Distinguishing Two Types of Viral Hepatitis - An Application of Discriminant Function Analysis"

University of Washington
Seattle, Washington, United States
Bachelor of Science
Mathematics (emphasis in statistics)

University of Hawaii
Post-graduate courses taken
Night Courses in Accounting

Credentials

  • Accredited Tax Advisor
  • Attorney
  • Certified Public Accountant

Role in Practice

  • Principal

Years of Experience

  • More than 20

Practice Life Cycle

  • Established and Growing

Honors and Awards

Accountant Advocate Award for County of Maui
U.S. Small Business Administration
1999

Outstanding Member
Hawaii Association of Public Accountants
2011,2010,2004

Presidential Awards
Hawaii Association of Public Accountants
2013,2014

Silver Beaver Award for Outstanding Service
Maui County Council, Boy Scouts of America
2010

Ten Plus Club
National Society of Accountants
2011

Areas of Specialization

  • Asset Protection
  • Audits
  • Bookkeeping
  • Business Sales and Purchases
  • Business Tax Planning
  • Business Tax Preparation
  • Business Valuations
  • Cash Flow and Budgeting Analysis
  • College Planning
  • Elder Care
  • Estate Planning
  • Financial Statements
  • Forensic Accounting
  • Fraud Prevention and Detection
  • General Accounting
  • Individual Tax Planning
  • Individual Tax Preparation
  • IRS Representation
  • Management Advisory Services
  • Mergers and Acquisitions
  • Payroll Services
  • Retirement Planning
  • Reviews and/or Compilations

Firm Information

  • Niwao & Roberts, CPAs, a P.C. is a full-service CPA firm. See www.mauicpa.com.

Practice Size

  • 6-10