CRAIG K. HIRAI
Certified Public Accountant
Accredited in Business Valuation

![]()
EDUCATION
| 1979 | New York University, LL.M. in Taxation |
| 1978 | University of California, Hastings College of the Law, J.D. |
| 1972 | University of Pennsylvania, M.B.A. |
| 1971 | University of Pennsylvania, M.S. in Accounting |
| 1970 | University of Southern California, B.S. in Accounting |
PROFESSIONAL EXPERIENCE
| 2004 - Present | Shareholder and Director of Bowen Hunsaker Hirai Consulting, Inc. and Bowen Hunsaker Hirai, CPA's, A PC. Principal practice areas – Federal income, gift and estate taxation; state taxation; tax and financial planning services for businesses and individuals; business valuations; and litigation support services for law firms. |
| 1982 - 2004 | Tax Attorney and Shareholder/Director with Torkildson, Katz, Fonseca, Moore & Hetherington, Honolulu, Hawaii. |
| 1980 - 1982 | Tax Attorney with Fong & Miho, Honolulu, Hawaii. |
| 1974 - 1980 | Tax Specialist and Supervising Tax Specialist with Coopers & Lybrand, Honolulu, Hawaii, and San Francisco, California. |
| 1972 - 1974 | Staff Accountant on the Audit and Tax Staffs of Arthur Young & Company, Honolulu, Hawaii. |
OTHER EXPERIENCE
| 2005 - Present | Member of the Board of Directors of the Hawaii Community Reinvestment Corporation |
| 2003 - Present | Chair of the Professional Ethics Committee of the Hawaii Society of Certified Public Accountants |
| 2003 - 2006 | Chair of the Board of Directors of the Tax Foundation of Hawaii |
| 2001 - 2003 | Chair of the State Tax Review Commission |
| 1998 - 2000 | Chair of the State Rental Housing Trust Fund Advisory Commission and ex-officio member of the Board of Directors of the Housing and Community Development Corporation of Hawaii |
| 1995 - 1998 | Vice Chair of the State Rental Housing Trust Fund Commission |
| 1992 - 1995 | Chair of the State Rental Housing Trust Fund Commission |
| 1988 - 1992 | Member of the State Board of Taxation Review for the First Taxation District (Oahu) |
| 1986 - 1987 | Chair of the Tax Committee of the Hawaii Society of Certified Public Accountants |
PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
Hawaii Society of Certified Public Accountants
Hawaii Association of Public Accountants
ASSOCIATION MEMBERSHIPS
American Bar Association
Hawaii State Bar Association
Hawaii Association of Realtors
| Firm Profile Taxation IRS Representation Estate and Gift Tax Business Valuation and Litigation Expert Witness Services Accounting and Auditing |