Promoted to Senior Tax Manager is Won Han, who has been with N&K since 2003. Prior to joining the firm, Won worked at a national CPA firm in California. She graduated from the University of Hawaii at Manoa with a Bachelor of Business Administration degree in Accounting and received her CPA certificate in 2004.

Lai Ieng Yee has been promoted to Tax Manager. She graduated from the University of Hawaii at Manoa with a Bachelor of Business Administration degree in Accounting and a minor in Speech. Lai Ieng joined N&K in 2005 and received her CPA certificate in 2007. While attending the University, she was a student intern for the IRS, a site manager for the Volunteer Income Tax Assistance program, and a student intern at the School of Accountancy.

In the audit division, Melissa Loy has been promoted to Audit Manager. Melissa joined N&K in 2005 and has a Bachelor of Business Administration degree in Management Information Systems and a minor in Economics. Before joining N&K, she worked at a local CPA firm as an intern and was also a piano music teacher for several years. She received her CPA certificate in 2009.

 Terence Mott has been promoted to Audit Supervisor. Terrence holds a Bachelor of Arts degree in Accounting from the University of Hawaii – West Oahu and a Bachelor of Arts degree in History from the University of Hawaii at Manoa. His prior experience includes working as an auditor and bookkeeper for a private industry firm, studying abroad in Japan, and earning a certificate in Japanese language. Terence joined the firm in 2009.

Promoted to Audit Seniors are Chad Naganuma and Jordan Okimura. Both Chad and Jordan joined N&K in January 2011 and both have passed the CPA exam and are now awaiting certification. Chad attended the University of Washington in Seattle then went on to graduate from Portland State University in Oregon with a Bachelor of Science degree in Accounting. Jordan attended the University of Arizona then transferred and graduated from Oregon State University with a Bachelor of Science degree in Accounting.

And in the tax division, Maria Goto has been promoted to Tax Senior. Maria worked at N&K as a tax intern during the 2011 tax filing season while earning her Master of Business Administration degree from the University of Hawaii at Manoa. Prior to that, she graduated from the University of Washington with a Bachelor of Arts degree in Accounting. Maria received her CPA certificate in 2011.

Edelio Gerola, CPA, has been promoted from Senior Auditor to Audit Supervisor. Edelio holds an Associate in Applied Science degree from Heald College and a Bachelor of Science in Business Administration, Accounting, from Hawaii Pacific University. He joined N&K in November of 2006 and is a graduate of Leilehua High School.

  John Paul Bautista and Ivan Takushi, both CPAs, have been promoted from Audit Supervisors to Audit Managers. John graduated from McKinley High School. Upon graduating with a Bachelor of Business Administration in Accounting from the University of Hawaii at Manoa, he joined N&K in August of 2004. Ivan Takushi received his Bachelor of Business Administration degree from the University of Hawaii – West Oahu and went on to earn a Master of Accounting degree from the University of Hawaii at Manoa. Ivan is a graduate of Aiea High School. He joined the firm in November 2004.

Jie Li has been promoted to Audit Manager and is a 2002 graduate of the University of Southern California with a Bachelor of Business Administration degree in Accounting. He went on to earn a Masters degree in Accounting from the University of Hawaii at Manoa in 2004. Jie is a CPA, and joined the firm in October 2003.

Jenny Yeung has been at N&K since 2005, is a CPA and has also been promoted to Audit Manager. Jenny received a Bachelor of Economics degree from the University of California, Los Angeles, and her Master’s degree in Accounting from the University of Hawaii at Manoa.

 Heeyeon Kim and Lai Ieng Yee, both CPAs, have been promoted from tax seniors to tax supervisors. Heeyeon received a Master’s degree in Business Administration from the University of Hawaii at Manoa in 2004. Prior to joining the firm, she worked at a local CPA firm in Hawaii and as a Financial Services Advisor in Calgary, Canada. Lai Ieng joined the firm in 2005 and graduated with a Bachelor of Business Administration degree and a minor in Speech from the University of Hawaii at Manoa.