Partners and Principals

Partners

Alan Kobayashi : Managing Partner

Alan Kobayashi

Managing Partner
Alan@kkdly.com

Alan has more than 40 of years experience providing tax, audit and advisory services. He has specialized in Corporate, Partnership, and Individual tax. Alan also provides Audit and Advisory services to clients in the non-profit, construction, retail, and manufacturing industries. Prior to becoming a founding partner of the firm in 1990, Alan provided audit services while at KPMG Peat Marwick, Arthur Young & Company and Main Hurdman and Company.

Alan received a Master in Business Administration degree in Finance and a Bachelor of Business Administration degree in Accounting from the University of Hawaii. He is a certified public accountant in the State of Hawaii and a certified management accountant.

Alan is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants.


Ralph Kanetoku : Audit Partner

Ralph Kanetoku

Audit Partner
Ralph@kkdly.com

Ralph has over 35 years providing audit and advisory services to clients in the construction, real estate, hospitality, government, and nonprofit industries, and employee benefit plans. Prior to joining the firm in 2009, Ralph spent 24 years at KPMG LLP, 13 years as an audit partner.

Ralph received a Bachelor of Business Administration degree from the University of Hawaii in Accounting. He is a certified public accountant in the State of Hawaii and a certified government financial manager.

Ralph is a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, and the Association of Government Accountants. He has serviced on the Board of Directors of the Hawaii Children's Cancer Foundation, the Hawaii Society of Certified Public Accountants, the Association of Government Accountants, the American Cancer Society, and the Honolulu Japanese Chamber of Commerce.


Stanford C.T. Lum : Tax Partner

Stanford C.T. Lum

Tax Partner
Stan@kkdly.com

Stan has over 32 years providing tax services to business and individuals. He has specialized in estate and trust tax. Prior to joining the firm as a partner in 1991, he spent 12 years at KPMG LLP as a Senior Tax Manager.

Stan received a Bachelor of Business Administration degree in Accounting and a Master's of Science in Taxation from Gonzaga University. He is a certified public accountant in the State of Hawaii.

Stan is a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, Hawaii Association of Public Accountants and the Hawaii Estate Planning Council. Stan is the former Treasurer and Director of the Children’s Justice Center of Oahu. He formerly served as Board Member and President of the Hawaii Estate Planning Council, and as a Board member and Treasurer of the St. Louis High School Educational Foundation. Stan is the current Assistant Scoutmaster for Troop 42 Sacred Heart Church.


Jon Yasuda : Tax Partner

Jon Yasuda

Tax Partner
Jon@kkdly.com

Jon has over 18 years providing tax services to businesses and individuals, primarily with KKDLY.

Jon received a Bachelor of Business Administration in Accounting and Finance from the University of Hawaii. He is a certified public accountant in the State of Hawaii.

Jon is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants.


Gordon Ciano : Audit Partner

Gordon Ciano

Audit Partner
Gordon@kkdly.com

Gordon has over 45 years providing audit and advisory services to clients in the real estate, banking, insurance, education, nonprofit industries and employee benefit plans. Prior to joining the firm in 2011, Gordon spent over 39 years at KPMG LLP, 25 years as an audit partner.

Gordon received a Bachelor of Business Administration degree in Accounting from the University of Hawaii. He is a certified public accountant in the State of Hawaii.

Gordon is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants (former Board Member). He has served on the Board of the Financial Managers Society, Junior Achievement of Hawaii, and the Hawaii State Board of Accountancy. He was recently appointed to the Hawaii State Board of Accountancy Peer Review Oversight Committee. In 2010, Gordon was inducted into the University of Hawaii's Shidler College of Business Hall of Honor.


Rodney Saito : Tax Partner

Rodney Saito

Tax Partner
Rodney@kkdly.com

Rodney has over 30 years providing tax and advisory services to businesses and individuals. He has specialized in providing services to small businesses and international tax for foreign companies doing business in the U.S. He also provides services to U.S. citizens working overseas. Prior to joining the firm in 2011, Rodney was a partner at Freitas and Saito CPAs and tax manager at Deloitte and Touche.

Rodney received a Bachelor of Business Administration in Accounting from the University of Hawaii. He is a certified public accountant in the State of Hawaii.

Rodney is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants. He is a member in the AICPA Ambassadors Program and in the HSCPA Tax Committee.


Robyn Kawamura : Audit Partner

Robyn Kawamura

Audit Partner
Robyn@kkdly.com

Robyn has over 17 years providing audit and advisory services to employee benefit plans and to clients in the hospitality, retail, non-profit, and government industries. Prior to joining the firm in 2010, she was a senior manager with BDO USA, LLP where she managed all employee benefit plan audits in the Bay Area practice with net assets ranging from $1 million to $2 billion, and served as a technical expert for the Western Region, performed internal peer reviews for offices around the nation, conducted local and national trainings in employee benefit plan audits.

Robyn received her Bachelor of Business Administration degree in Accounting from the California State University Fullerton. She is a certified public accountant in the State of California.

Robyn is a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants, and the Association of Government Accountants.


Principals

Guy Nishihira : Audit Principal

Guy Nishihira

Audit Principal
Guy@kkdly.com

Guy has over 17 years of providing professional tax services to individuals, corporations and partnerships. He also provides audit and advisory to non-profit organizations, government entities and employee benefit plans.

Guy received his Bachelor of Business Administration degree in Accounting from the University of Hawaii. He is a certified public accountant in the State of Hawaii.

Guy is a member of the American Institute of Certified Public Accountants, the Hawaii Society of Certified Public Accountants and the Association of Government Accountants.


Jennifer Isobe : Audit Principal

Jennifer Isobe

Audit Principal
Jennifer@kkdly.com

Jennifer has over 30 years of providing professional audit and advisory services to clients in the real estate, banking, hospitality, non-profit organizations, and employee benefit plans. Prior to joining the firm in 2014, she was a senior audit manager at KPMG LLP, where she served as a local and national training instructor and conducted internal peer reviews.

Jennifer received a Bachelor of Business Administration from the University of Hawaii in Accounting. She is a certified public accountant in the State of Hawaii.

Jennifer is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants. Jennifer serves on the Board of Directors, Executive Committee and is the Finance Committee Chairperson for the Rehabilitation Hospital of the Pacific. She also serves as the Treasurer of the Board of Directors for Friends of the Waikiki Aquarium.


Celeste Yonamine : Audit Principal

Celeste Yonamine

Audit Principal
celeste@kkdly.com

Celeste has over 10 years of experience providing professional audit and advisory services to clients in the construction, hospitality, non-profit, and government industries.

Celeste received a Bachelor of Business Administration from Seattle University and is a certified public accountant in the State of Washington.

Celeste is a member of the American Institute of Certified Public Accountants, Hawaii Society of Certified Public Accountants, and the Association of Government Accountants.  She also served on the Board of Directors of the Accounting and Finance Women's Alliance for several years.


Ying Nichols : Tax Principal

Ying Nichols

Tax Principal
ying@kkdly.com

Ying has over 10 years of providing assurance and tax services to non-public companies, non-profit organizations, and government entities clients.

Ying received a Master of Business Administration in Accounting from Hawaii Pacific University and a Bachelor of Science in Management Engineering from Beijing Technology and Business University.

Ying is a member of the American Institute of Certified Public Accountants.