Ms. Niwao is both a licensed attorney and certified public accountant in the State of Hawaii. She graduated with her law degree from the University of Michigan Law School in Ann Arbor in 1978. She received her Master of Science in Public Health degree in biostatistics and her Bachelor of Science degree in mathematics from the University of Washington in Seattle.
Ms. Niwao is licensed to practice before the United States Tax Court in addition to Federal and State of Hawaii Courts. Ms Niwao has approximately twenty-nine years of experience in public accounting. She worked for over two years in the Honolulu office of Coopers & Lybrand. Ms. Niwao also worked at the Maui office of Deloitte, Haskins & Sells for approximately five years, and was a manager in charge of the firm's tax department on Maui prior to starting the firm of Matsuyama, Niwao & Associates, now known as Niwao & Roberts. With her legal knowledge and many years of experience, she has substantial expertise in business planning and complex accounting and tax issues for corporations, partnerships, individuals, trusts, and estates.
Ms. Niwao is a member of the American Institute of Certified Public Accountants, the American Bar Association, the National Society of Accountants, the Hawaii Association of Public Accountants, the Hawaii and Maui Bar Associations, the Hawaii Society of Certified Public Accountants, and various other organizations.
Ms. Niwao currently serves as Governor, District XI, of the National Society of Accountants, and was formerly Hawaii State Director for the organization. She serves as a State director of the Hawaii Association of Public Accountants and as its state legislative committee co-chairperson. She is also a past State president, past State vice-president, past State director, and past Maui Chapter president of the Hawaii Association of Public Accountants. In addition, she is a past State director of the Hawaii Society of Certified Public Accountants. She has been awarded several outstanding member awards from the Hawaii Association of Public Accountants.
Ms Niwao currently serves as a vice president of the Maui County Council of the Boy Scouts of America and president of the Wells Street Professional Center Association. In addition, she volunteers time to a variety of community service activities, and currently serves on the Hawaii Campaign Spending Commission Recodification Committee.
Ms. Niwao previously served as a Commissioner of the State of Hawaii Tax Review Commission. She also is a past director and treasurer of the Maui Family YMCA as well as a past director of other community organizations. She received the 1999 Accountant Advocate award for the County of Maui from the U.S. Small Business Administration.
