MARK
D. HUNSAKER
Certified Public Accountant
Accredited in Business Valuation
Certified Business Appraiser

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EDUCATION
| 1972 - 1973 | University of Kentucky: Graduate Study in Taxation and Accounting |
| 1969 - 1972 | University of Kansas: B.S. Accounting and B.S. Business Administration |
| 1967 - 1969 | Kemper Military College: Associate of Arts Degree, Concentration in Accounting |
PROFESSIONAL EXPERIENCE
| 1982 - Present | Shareholder and Director of Bowen Hunsaker Hirai, Certified Public Accountants and Bowen Hunsaker Hirai Consulting, Inc. Firm specializes in income, gift and estate taxation (substantive, procedural and compliance); business valuations; expert witness litigation services; and business transaction analysis and structuring. |
| 1978 - 1982 | Sole Practitioner Accountant in American Samoa. |
| 1975 - 1978 | Accounting Manager on Tax Staff of Larson Morris & Company, Certified Public Accountants, Kansas City, Missouri. |
| 1973 - 1975 | Senior Accountant on Audit Staff of Peat Marwick Mitchell & Company, Certified Public Accountants, Tulsa, Oklahoma. |
OTHER EXPERIENCE
| 2003 - Present | Hawaii State Board of Public Accountancy; Chair, CPA Examination Committee 2003 – present; Vice-Chair, State Board of Public Accountancy 2005 – present; Vice-Chair, Legislation and Rules Committee 2005 – present. |
| 1999 - 2000 | Instructor in Tax Law, University of Phoenix. |
| 1993 - 2000 | Hawaii Estate Planning Council; President 1998 – 1999; Board Member 1993 - 2000. |
| 1997 - 2000 | Board Member of the Institute of Litigation Services Advisors. |
| 1987 - 1997 | Hawaii Society of Certified Public Accountants - Member of Ethics Committee 1989 – 1997; Chair of Ethics Committee 1991 – 1993; Vice-chair of Public Relations Committee 1995 – 1997; Tax Committee 1987 - 1988. |
| 1992 - Present | Lecturer and Instructor on Damages Theory and Practice. |
| 1988 - Present | Lecturer and Instructor on Business Valuations and Income, Gift and Estate Taxation. |
| 1990 - Present | Lieutenant Colonel – United States Air Force Auxiliary (Civil Air Patrol) |
| 2006 - Present | Police Commissioner - City and County of Honolulu |
| 2007 - Present | Police Officer - City of Arcadia |
PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
American Samoa Territorial Board of Accountancy
Hawaii Society of Certified Public Accountants
International Society of Certified Public Accountants
Institute of Business Appraisers - Certified Business Appraiser
| Firm Profile Taxation IRS Representation Estate and Gift Tax Business Valuation and Litigation Expert Witness Services Accounting and Auditing |