CW Associates, CPAs

CW Associates, CPAs, provides big firm expertise from a local firm platform. With a professional staff of over 40 accountants, including five partners, our firm was ranked as the 8th largest CPA firm in Hawaii in the 2015, 2016, and 2017 Pacific Business News “Book of Lists” and was awarded the 2014 Business Leadership Hawaii Award as the Best in Small Business category by the Pacific Business News We were also selected by Hawaii Business Magazine as one of the Best Places to Work in the small business category for 3 consecutive years. All of our partners and many of our professional staff are licensed certified public accountants with Master’s degrees in business administration or accounting who have experience with an international accounting firm. In addition, our “hands-on” approach and low partner-to-staff ratio assure you that you will have direct contact with experienced certified public accountants.

We offer communication, specialization, and a breadth, depth, and diversity of experience that make us unique among local practitioners. Our approach is to add the expertise of a qualified local CPA firm to our clients’ available resources. Our partners actively participate in the services we provide. That way, our clients can count on receiving their information promptly; and they can count on receiving current and practical responses to their questions. Our list of clients presently includes many prominent enterprises and nonprofit organizations in Hawaii, including their employee benefit plans.

Your decision to select CW Associates, CPAs, helps to balance the reasonable fees and attentive service you desire with the quality service and professional experience you need. The members of our firm have been serving a variety of enterprises and their owners and nonprofit organizations throughout Hawaii and in the Pacific Islands for over 30 years, and desire to be a significant professional resource for you and your management team. We seek frequent contact to encourage questions from our clients so we can resolve financial reporting and tax issues as they arise during the year, rather than waiting until after the end of the year. You have our commitment to provide the best assurance services our profession offers.




Carleton L. Williams







Rodney M. Harano






Terri Fujii







Mark A. Hayes






Melanie King






Lori Taira, Tax Senior Manager, joined CW Associates, CPAs, has more than 26 years of public accounting experience, including nineteen years with Deloitte, during which she provided tax advisory and compliance services primarily to nonprofit organizations. Lori is a certified public accountant, licensed in the State of Hawaii. She has a Master’s of Business Administration and a Bachelor’s degree in Accounting from the University of Hawaii.


Lauren Bresnahan, Audit Manager, has over eight years of public accounting experience, including five years with the international accounting firm of KPMG in Washington, D.C. and Honolulu. She currently serves as the audit manager on many of our largest for-profit and nonprofit engagements. Lauren is a certified public accountant, licensed in the States of Hawaii and Virginia. She has a Master’s and Bachelor’s degree in Accounting from North Carolina State University.


Mark Inafuku, Audit Manager, joined our firm following five years with the international accounting firm of KPMG in Honolulu. Mark is a certified public accountant licensed in the State of Hawaii who manages many of our audits of commercial entities and their employee benefit plans, as well as nonprofit and governmental organizations. He has a Bachelor’s degree in Accounting from Bob Jones University.