CW Associates, CPAs consists of four partners assisted by a staff of nearly 20 accountants and other professional support, many of whom are certified public accountants or have advanced degrees in accounting or business administration. Responsibilities are assigned to partners and staff based on their level of experience and background. The firm is a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants, and received unqualified opinions without letters of comment in each of its peer reviews.

Carleton L. Williams, Managing Partner, recently formed CW Associates, CPAs, as the successor to the accounting and auditing practice of a local CPA firm he co-founded nearly 20 years ago. The new firm remains among the top 10 accounting firms in Hawaii, consisting of a total staff of over 20 professionals, including four partners. Carl has over 30 years of public accounting experience, including 11 years with the international accounting firm of Deloitte & Touche, during which he provided audit and consulting services to nonprofit organizations throughout Hawaii and the Pacific Islands. Carl previously managed the audit of one of Hawaii's largest publicly-held corporations, and played a key role in the public offerings and audits of other major local enterprises. He has a Masters of Business Administration degree in finance and a Bachelors degree in accounting from the University of Hawaii. He is a Vice-President of The Pacific Club and member of its Board of Governors, and is a past-chairman of the Boards of Directors of Easter Seals Hawaii, the Easter Seals Hawaii Foundation, and the Agricultural Leadership Foundation of Hawaii. Carl is a recent past President of the Hawaii Society of Certified Public Accountants – he currently represents Hawaii on the Governing Council of the American Institute of Certified Public Accountants.

Robert K. Hatanaka, Audit Services Partner, has nearly 15 years of public accounting experience, including five years with Deloitte & Touche, during which he managed audits of nonprofit organizations and a variety of other entities. He has also provided litigation support services and served as an expert witness. Bob is a certified public accountant, licensed in the State of Hawaii. He has a Masters of Accounting degree and a Bachelors degree in accounting from the University of Hawaii, and continues there as a part-time professor of advanced accounting and auditing, and other advanced studies.

Mark A. Hayes, Tax Services Partner, recently joined CW Associates following seven years as the Corporate Tax Director at Outrigger Hotels. Mark manages our firm’s tax advisory and compliance services. He has nearly 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 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 Masters of Business Taxation degree from the University of Southern California and a Bachelors degree in accounting from the University of Hawaii.

Rodney M. Harano, Accounting Services Partner, also has over 30 years of experience in public accounting as a recent partner in CW Associates, CPAs, and as a sole practitioner and partner in other local accounting firms, following an introduction into the profession with the international accounting firm of Grant Thornton. The focus of his professional experience has been businesses and their owners. Rodney obtained a Masters of Business Administration degree after graduating from the University of Hawaii with a Bachelors degree in accounting. He is a certified public accountant, licensed in the State of Hawaii.