Web: www.hawaii.gov/dcca/areas/pvl/boards/accountancy/ Phone: 808-586-3000 Fax: 808-586-2689 Email: accountancy@dcca.hawaii.gov Email: cpaes-hi@nasba.org ABOUT THE AUTHOR: Bryan Kesler, CPA is the founder of Kesler CPA Review & Ultimate CPA Exam Guide which earned him a spot onCPA ...