Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Commerce, Consumer Protection and Housing, to which was referred Governor's Message No. 168, submitting for study and consideration the nomination of:

begs leave to report as follows:

Your Committee has reviewed the personal history, résumé, and statements submitted by the nominee, and finds the nominee to have the necessary qualifications to be appointed to the position of nomination.

Testimony in support of MARK D. HUNSAKER was received from Niwao & Roberts and four individuals. Mr. Hunsaker has been a certified public accountant for the past thirty-one years. Currently he is a shareholder and director of Bowen Hunsaker & Company, Certified Public Accountants, and Bowen Hunsaker Consulting, Inc., which specialize in income, gift and estate taxation, business valuations, business transaction analysis and structuring, and expert witness litigation services. In addition to his participation in various professional organizations, Mr. Hunsaker is a lecturer and instructor on the topics of valuation and taxation. He earned his BS in accounting and business administration from the University of Kansas, and attended graduate school at the University of Kentucky. He also holds an Associate of Arts degree from Kemper Military College.

Your Committee finds that the nominee possesses both the professional experience and knowledge necessary to serve on the Board of Public Accountancy. Your Committee further finds that the nominee is already serving on the Board of Public Accountancy on an interim basis and thus is familiar with the duties and responsibilities of 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 is attached to this report, your Committee, after full consideration of the background, experience, and qualifications of the nominee, has found the nominee to be qualified for the position to which nominated and recommends that the Senate advise and consent to the nomination.