STAND. COM. REP. NO. 1729

                                   Honolulu, Hawaii
                                                     , 1999

                                   RE:  GOV. MSG. NO. 255
                                        




Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 1999
State of Hawaii

Sir:

     Your Committee on Commerce and Consumer Protection, to which
was referred Governor's Message No. 255, submitting for study and
consideration the nomination of:

BOARD OF PUBLIC ACCOUNTANCY

     G.M. No. 255       LOWELL T. NAGAUE and LYNN S. H. HIROMOTO,
                        for terms to expire June 30, 2003, 

begs leave to report as follows:

     Upon review of the resumes and other background information
submitted by the nominees, your Committee finds that the nominees
have a unique range of skills, abilities, and experiences that
are assets to the board to which the nominees are being
appointed.

     Your Committee notes the following specific qualifications
of the nominees:

     Lowell T. Nagaue holds a Bachelor's degree in Business
Administration from the University of Hawaii.  He is employed as
a partner with Nagaue & Nagaue, CPAs, Inc., and is a member of
the Hawaii Society of Certified Public Accountants, American
Institute of Certified Public Accountants, Hawaii Association of
Public Accountants, and National Association of Public
Accountants.

     Testimony in support of Lowell T. Nagaue was submitted by
the Department of Commerce and Consumer Affairs and the ILWU.

 
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                                   STAND. COM. REP. NO. 1729
                                   Page 2


     Lynne S. H. Hiromoto holds a Bachelor's degree in Business
Administration in accounting from the University of Hawaii.  She
is employed with Lum & Hiromoto, Certified Public Accountants,
Inc.  Her past employment is with Gilbert J. Matsumoto, CPA, An
Accountancy Corporation, Matsumoto & Murakami, CPA, and Jack R.
Brownrigg, CPA.  She has been a certified public accountant in
Hawaii since October, 1977, and she is a member of the American
Institute of Certified Public Accountants, Hawaii Association of
Public Accountants, and Beta Gamma Sigma.

     Testimony in support of Lynne S. H. Hiromoto was submitted
by the Department of Commerce and Consumer Affairs.

     As affirmed by the record of votes of the members of your
Committee on Commerce and Consumer Protection that is attached to
this report, your Committee, after full consideration of the
background, character, experience, and qualifications of the
nominees, has found the nominees to be qualified for the
positions to which nominated and recommends that the Senate
advise and consent to the nominations.

                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Commerce and
                                   Consumer Protection,



                                   ______________________________
                                   BRIAN KANNO, Co-Chair



                                   ______________________________
                                   BRIAN T. TANIGUCHI, Co-Chair

 
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