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October 2018 OCTOBER 2018 The Official Publication of the Hawaii Society of Certified Public Accountants Clockwise, from bottom right: The road map to success starts with 1. Maki Kuroda - President the right directions. 2. Larry Ishii - their Banker 3. Launiusaelua “Niu” Taase - Reservationist/ All aboard! American Savings Bank recently took a front seat working with Dispatch Specialist Waikiki Trolley. Our team of experts went above and beyond to find the right 4. Carlos Quintanilla - Tours Manager/Driver financial tools to match their business needs. The result? Like every passenger’s 5. Davilin Kovaloff - Westbound Sales Manager experience on Waikiki Trolley, the journey was as rewarding as the destination. 6. Carlos Tandoc - Trolley Driver Member FDIC asbhawaii.com 2 KALA OCTOBER 2018 ASBH-16681_Waikiki_Trolley_KALA_FP.indd 1 7/12/17 11:11 AM JOB#: ASBH-16681 CLIENT: American Savings Bank TITLE: “The road map to success starts...” BLEED: n/a COLOR: 4C PUB: KALA Magazine (digital ad) TRIM: 8.5”w x 11”h SIZE: FP RUN DATE: August 2017 LIVE: If you have questions concerning this file, please contact our Production Manager immediately at 808.539.3487 | PWee OCTOBER 2018 The Official Publication of the Hawaii Society of Certified Public Accountants In This Issue President’s Message ................................ 4 Officers AICPA Council President Darryl K. Nitta Gordon M. Tom (Designated) By Darryl Nitta President-elect Edmund N. Nakano Darryl K. Nitta (Elected) Vice President Ryan K. Suekawa Trisha Nomura (At-large) Secretary/Treasurer Chad K. Funasaki Executive Director How To Yield Higher Quality Leads ...........6 Directors • 2017 – 2019 Kathy M. Castillo Robert K. Hatanaka By Hugh Duffy Ronald I. Heller Administrative Assistant Adrian K. Hong Debbie Cortes Frank T. Kudo Jessica Su Hawaii Society of CPAs Keeping Up with Technology......................8 Natalie M.H. Taniguchi 900 Fort Street Mall, Suite 850 P.O. Box 1754 By Val Steed Directors • 2018 – 2019 Honolulu, Hawaii 96806 Steven Oberg (KAUAI) Tel: (808) 537-9475 Valerie M. Peralto (BIG ISLAND) Fax: (808) 537-3520 E-mail: [email protected] Workplace flexibility Immediate Past President Website: www.hscpa.org Norman N. Okimoto for improved collaboration..................10 By Eric Benson Taking Exemptions Without Really Knowing ........................12 By Tom Yamachika Norman’s Book Review..........................14 Clockwise, from bottom right: The road map to success starts with 1. Maki Kuroda - President the right directions. 2. Larry Ishii - their Banker 3. Launiusaelua “Niu” Taase - Reservationist/ CPA Firm Microcomputer Technology....16 All aboard! American Savings Bank recently took a front seat working with Dispatch Specialist Waikiki Trolley. Our team of experts went above and beyond to find the right 4. Carlos Quintanilla - Tours Manager/Driver This publication is designed to provide general information only, and should not be used as a By Joy Takaesu substitute for professional advice. The authors and editors disclaim any liability for any loss 5. Davilin Kovaloff - Westbound Sales Manager financial tools to match their business needs. The result? Like every passenger’s or damage resulting from the use of any information or advice herein. Although a reasonable experience on Waikiki Trolley, the journey was as rewarding as the destination. 6. Carlos Tandoc - Trolley Driver attempt has been made to be accurate, neither the HSCPA nor the authors and editors can guarantee that all information contained herein is correct as of the date of publication. Y-CPA Buzz........................................... 18 KALA (the Hawaiian word for money) is published monthly and is the official publication of the Hawai‘i Society of Certified Public Accountants. Please direct all inquiries regarding editorial content to HSCPA, 900 Fort Street Mall, Suite 850, Honolulu, Hawai‘i 96813. Member FDIC asbhawaii.com KALA OCTOBER 2018 3 ASBH-16681_Waikiki_Trolley_KALA_FP.indd 1 7/12/17 11:11 AM JOB#: ASBH-16681 CLIENT: American Savings Bank TITLE: “The road map to success starts...” BLEED: n/a COLOR: 4C PUB: KALA Magazine (digital ad) TRIM: 8.5”w x 11”h SIZE: FP RUN DATE: August 2017 LIVE: If you have questions concerning this file, please contact our Production Manager immediately at 808.539.3487 | PWee PresidentBy 'Darryls Message Nitta Did you know that the HSCPA currently has a Initially, I wasn’t sure what kind of responses I would receive potential of awarding more than a dozen from our scholarship recipients when I asked them for testimo- scholarships available to college students nies. In less than an hour, I had all three testimonies! It was across Hawaii? Upon renewing your HSCPA so inspiring that these three individuals were so humble and dues, the contributions you voluntarily make appreciative of the scholarships they received. Experiences like to the HSCPA Scholarship Program all add up to make these this help you remember why you donate. scholarships possible. With that being said, the HSCPA continues to think of new ways The HSCPA Scholarship program has awarded thousands of to promote the accounting profession through scholarship dollars in scholarships to very deserving students. Here are a opportunities for students. We are establishing an endowment few testimonies from our scholarship recipients: with the University of Hawaii Foundation. Thank you to Ed Nakano and C.S. Wo & Sons, Ltd. for planting a $10,000 ‘seed’ Maya Hananoki, CPA – 2014 UH Manoa Outstanding Account- to grow this fund. Our challenge is to match and exceed the ing Graduate and Uniform CPA Exam Scholarship $10,000 so we welcome HSCPA members to contribute to this “The HSCPA scholarship helped me offset the cost of CPA study new endowment to specifically benefit HSCPA members and materials and supplemented my general daily costs of living. I their families. This is a great opportunity to leave a Legacy passed the CPA exam while getting my Master of Accounting at Gift and increase the CPA pipeline. This Challenge kicks off UH and working three part-time jobs. Having the extra Scholar- on October 4, 2018 at the Prince Waikiki. Special thanks to ship monies from the HSCPA helped me to work fewer hours to Deloitte for sponsoring the HSCPA Come Together event – we increase the number of hours that I was able to study. In this look forward to seeing you there! way, it definitely helped me become a CPA.” Looking ahead: November is commonly associated with Cedar Soberman, CPA – 2013 UH Hilo Outstanding Thanksgiving. What are you thankful for? Do you have any Accounting Graduate family Thanksgiving traditions? Do you have the best turkey or dessert recipe you are willing to share? Send me an e-mail at “Coming from an outer-island, the HSCPA provided valuable [email protected] and if I feature your answer in the opportunities for motivated students to engage with Top Oahu next President’s message I will buy you a beverage at the next firms each year by through office tours and the annual HSCPA HSCPA social event! Meet the Pros Accounting Mixer. The office tours and mixer shaped my vision as a student of my future career as a Certified Public Accountant. Receiving the HSCPA Scholarship was the icing on the cake.” Sung Jae Lee, Future CPA – 2015 Kapiolani Community College Outstanding Accounting Student; 2017 UH West Oahu Outstanding Accounting Graduate; and 2018 Uniform CPA Exam Scholarship “Receiving each Scholarship from the HSCPA is truly and honor and I can’t express my gratitude in words. The Scholarships have helped alleviate my family’s financial burden to reach my educational and professional goal of becoming a CPA. I look forward to the day when I can help students like myself. THANK YOU VERY MUCH!” 4 KALA OCTOBER 2018 BACK BY POPULAR DEMAND UNDERSTANDING INSTRUCTOR SUSAN SMITH October 22 (Monday) This seminar will get you up-to-speed on al prepare you to effectively advise both l of the critical aspects of this law and The biggest question? How does the 20%your de individual and business clients. work? This course will focus on the dedu amples illustrating how this deduction works.duction for pass-through entity owners ing, insightful, and practical program. ction itself, complete with numerous ex- We invite you to attend this interest- REAL ESTATE October 23 BACK B Y PO (Tuesday) PULAR DEM AND INSTR This course is a deep dive into all things UCT SU OR SAN You will deepen your understanding of th SMITH that individuals must navigate in acquir real estate tax-related in this complex area. disposing of real estate. You will leave the eco complex consideratio sociated with the relevant re ing, holding, managi ns and strategies turns and plan strategicallyurse able to navigateng, constructing, critical issues and as- for your company or clients. KALA OCTOBER 2018 5 How To Yield Higher Quality Leads By Hugh Duffy About 10 years ago, you Today, it is harder and harder for a it makes it harder to target your ideal would win the online single, generalist website to be placed to- customer. Not only do many accountants marketing race by having wards the top of the search engine results find the flow of new leads slowing, they a well-designed generalist pages for all of the services provided in find that the quality of their leads have website. Heck, it worked your practice. And if you operate in mul- also diminished. well and the return on investment (ROI) tiple geographic markets, it is even more was a no brainer. difficult to be towards the top because So, what is the solution? How do you your message to the search engines is once again stand out in the crowd while As more accountants eventually caught more complex and watered down. targeting your ideal client? on, it became more challenging to stay While there is no single solution, many ahead of the curve and still get more than As more accounting firms have well- your fair share of website leads.
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