Honorable Robert Bunda

President of the Senate

Twenty-First State Legislature

Regular Session of 2001

State of Hawaii

Sir:

Your Committee on Commerce, Consumer Protection and Housing, to which was referred Governor's Message No. 220, submitting for study and consideration the nominations of:

begs leave to report as follows:

Your Committee received testimony in support of Stephen Y.H. Kwock from the Department of Commerce and Consumer Affairs, and of Howard S. Todo from Pacific Management Consultants, Inc.

Stephen Y.H. Kwock has been licensed as a CPA since 1980, and has served on the Board of Accountancy since 1997. He has always played an active role on the Board and constructively contributes to the Board's discussions and decisions.

Joelle K. Chiu, a resident of Kailua, was a staff accountant for Matrix Center/Matrix Institute, vice president/controller for Hamilton, Carter, Smith & Co. of Beverly Hills, and is presently an attorney for Watanabe, Ing and Kawashima.

Howard S. Todo has been an accountant with Ernst & Young, LLP for the past 28 years, is very active in many different organizations in the community, and has brought his professional skills to assist these groups. He has served on numerous boards of Certified Public Accountants and has been an advocate for many of their issues.

Your Committee finds that all three nominees have been appointed based upon their credentials, integrity, and a desire to improve Hawaii's public accountancy practices through their service on the Board of Public Accountancy.

As affirmed by the record of votes of the members of your Committee on Commerce, Consumer Protection and Housing that are attached to this report, your Committee, after full consideration of the background, character, experience, and qualifications of the nominees, has found the nominees to be qualified for the positions to which nominated and recommends that the Senate advise and consent to the nominations.