Filter Results
Waialua
Filter Results
Waialua
Showing 1 to 1 of 1 CPAs in Waialua, Hawaii
HL
Heather L. Butz
Certified Public Accountant
Verified Licensed
Location Waialua, Hawaii 96791
Heather L. Butz is a certified public accountant practicing in Waialua, Hawaii, with over 10 years of experience providing accounting services to individuals and family-owned enterprises. Her expertise lies in bookkeeping, financial statement compilation, and payroll processing and compliance, helping clients maintain accurate financial records and meet regulatory requirements. Specializing in basic accounting services, small business accounting, and financial planning, Heather assists clients in achieving their financial goals and navigating complex tax laws. As a seasoned accounting professional, Heather serves clients in various industries, including individuals and families, and family-owned enterprises.

Hawaii's CPA community serves unique island-based businesses and a tourism-dependent economy with distinct challenges. The Hawaii Board of Public Accountancy requires 150 semester hours for licensure. CPAs must complete 80 hours of continuing professional education every two years, including 4 hours of ethics and 8 hours in accounting subjects.

Key Tax Considerations: Hawaii has the highest state income tax rate in the nation (up to 11%) and a 4% general excise tax (GET) that differs from traditional sales tax. CPAs commonly handle GET compliance (which applies to business-to-business transactions), transient accommodations tax for vacation rentals, and high-income tax planning. The high cost of living and state tax burden creates strong demand for tax minimization strategies. Multi-state issues are common for mainland businesses operating in Hawaii.

Industry Specializations: Tourism and hospitality, vacation rental management, real estate development, military contracting, healthcare, agriculture, and international business (Asia-Pacific trade) are key practice areas. CPAs often specialize in resort and hotel accounting, vacation rental taxation, and serving the significant military population with unique tax situations.

For CPA Professionals: The Hawaii Society of CPAs serves professionals across the islands. Honolulu dominates the market, with smaller practices on Maui, Kauai, and the Big Island. The state offers unique lifestyle benefits and cultural experiences but comes with the nation's highest cost of living and geographic isolation. The close-knit business community emphasizes relationships, and specialization in island-specific issues (shipping costs, Jones Act implications, GET complexity) provides competitive advantages.