KMH LLP
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Managers

James NakayamaJames Nakayama
Senior Manager, KMH Assurance & Advisory Services
James is a Senior Manager in our Assurance & Advisory Services division and chairperson of our firm's Resource Committee. Prior to joining KMH, James was a Manager with Arthur Andersen LLP.

Experience
  • Experience with large and small companies operating in a variety of industries.
  • Assisted with various rate case filings with the PUC.
  • Involved in the outsourcing of the internal audit function of a large Hawaii institution.
  • Significant experience in providing accounting and advisory services to insurance, real estate, utility (water carriers) and retail entities

Robin Freitas Robin Freitas
Senior Manager, KMH Assurance & Advisory Services
Robin Freitas is a Senior Manager in the Assurance & Advisory Services division and has significant experience serving clients in industries such as government, not-for-profit and construction. Prior to joining KMH, Robin worked for Arthur Andersen LLP for four years.

Experience
  • Over 15 years of experience in providing accounting and advisory services to government, not-for-profit, real estate and retail entities.
  • Experienced with large and small companies operating in a variety of industries.
  • Experience assisting numerous companies to improve operations, establish accounting policies and resolve internal control issues.
  • Extensive experience in all aspects of financial reporting, process analysis and internal control evaluation.

Gordon Tom Gordon Tom
Senior Manager, KMH Assurance & Advisory Services
Gordon is a Senior Manager in our Assurance & Advisory Services division. Prior to joining KMH, Gordon was a Senior Accountant with Deloitte & Touche LLP. Gordon is currently the President of the Hawaii Society of Certified Public Accountants (HSCPA) and is an active member of the organization's Y-CPA group.

Experience
  • Over 14 years of experience in providing assurance, advisory and consulting services to a variety of industries including health care, hospitality, insurance, government, real estate, retail and not-for-profit organizations.
  • Primary responsibility for managing audit engagements in a number of industries including, health care, insurance, hospitality, government and manufacturing organizations.
  • Experienced in assisting companies identify and improve financial accounting and internal control practices.
  • Past experience serving as field in-charge on SEC audit engagements and legislative audits performed under the oversight of the State of Hawaii Office of the Legislative Auditor.

Kim TeruyaKim Teruya
Manager, KMH Assurance & Advisory Services
Kim is a Manager with our KMH Assurance & Advisory Services division and has more than ten years of experience serving clients primarily in the insurance and not-for-profit industries. Kim began her accounting career at KMH immediately following graduation from the University of Hawaii at Manoa.

Experience
  • Experience providing audit services to clients in the insurance, not-for-profit, healthcare and retail industries.
  • Primary responsibility for managing all aspects of financial audits including planning, resource management, financial reporting and formal communications with client management and boards of directors.

Danielle HaranoDanielle Harano
Manager, KMH Tax Compliance & Advisory Services
Danielle is a Manager in our Tax Compliance & Business Advisory Services division. Danielle began her accounting career at KMH immediately following graduation from the University of Hawaii at Manoa.

Experience
  • Experience in the areas of corporate and consolidated income taxes, as well as flow through entities including S Corporations, partnerships and limited liability companies.
  • Experience with providing tax compliance services for clients with investments in multiple states.
  • Handled clients in various industries including real estate, hospitality, and construction.