Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2006

State of Hawaii

Sir:

Your Committee on Commerce, Consumer Protection, and Housing, to which was referred Governor's Message No. 376, submitting for study and consideration the nomination of:

begs leave to report as follows:

Testimony in support of the nomination of Joel C. Peralto was submitted by one Senator, one member of the House of Representatives, the Hawaii Society of Certified Public Accountants, James M. Yoshiyama CPA, Inc., Detor & Williams Certified Public Accountants, and the Director of the School of Accountancy at the University of Hawaii at Manoa.

Joel C. Peralto is a Professor of Accounting at the Hawaii Community College in Hilo, and is a licensed certified public accountant who holds a current permit to practice. He has been active in the accounting field for thirty-four years. He is committed to teaching and counseling new entrants to the field, and to maintaining integrity and honesty within the profession while serving and protecting the interest of the public through regulation of the industry.

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.