Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred Governor's Message No. 294, 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.

As a member, past Director, and President of the Hawaii Society of Certified Public Accountancy, Mr. Oshima will bring a wealth of knowledge and experience to the Board of Taxation Review, 1st Taxation District, and is deserving of this appointment to the Board of Taxation Review.

As affirmed by the record of votes of the members of your Committee on Ways and Means 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.