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Managers

Jill MiuraJill Miura
Senior Manager, KMH Assurance & Advisory Services
Jill is a Senior Manager in the Assurance & Advisory Services division and has more than twelve years of experience serving clients primarily in the insurance and education industries.

Experience
  • Manages all aspects of financial audits including planning, resource management, financial reporting and formal communication with client management and boards of directors.
  • Private industry experience in providing management services to Hawaii captive insurance companies including, but not limited to, maintenance of the accounting records, preparation of the financial statements, regulatory compliance and coordination of all service providers involved with the individual captives.
  • Assisted a variety of companies in the formation of new captive insurance companies.

Alan Matsui Alan Matsui
Senior Manager, KMH Assurance & Advisory Services
 Alan Matsui is a Senior Manager in the Assurance & Advisory Services division. Alan has over eleven years of audit and general consulting experience which he gained as a previous CFO of a large insurance agency and as a Senior Manager at KPMG.

Experience
  • Directed all aspects of the Accounting and Information Technology functions for the largest local insurance agency.
  • Participated with Senior Management to develop and implement strategic objectives of the Company.
  • Designed and implemented various business process improvement initiatives.
  • Significant experience in providing assurance services to clients in various industries including insurance, healthcare and hospitality.
James NakayamaJames Nakayama
Senior Manager, KMH Assurance & Advisory Services
James is a Senior Manager in our Assurance & Advisory Services division. Prior to joining KMH, James was a Manager with Arthur Andersen LLP. He has significant experience in providing accounting and advisory services to governmental, real estate, utility and insurance entities.

Experience
  • Experience with large and small companies operating in a variety of industries.
  • Assisted with various rate case filings with the PUC.
  • Involved in the outsourcing of the internal audit function of a large Hawaii institution.
Robin Freitas Robin Freitas
Manager, KMH Assurance & Advisory Services
 Robin Freitas is a Manager in the Assurance & Advisory Services division and has significant experience serving clients in industries such as government, not-for-profit and construction. Prior to joining KMH, Robin worked for Arthur Andersen LLP for four years.

Experience
  • Experienced with large and small companies operating in a variety of industries.
  • Experience assisting numerous companies to improve operations, establish accounting policies and resolve internal control issues.

Gordon Tom Gordon Tom
Manager, KMH Assurance & Advisory Services
Gordon is a Manager in our Assurance & Advisory Services division. Prior to joining KMH, Gordon was a Senior Accountant with Deloitte & Touche LLP.

Experience
  • Significant experience with health care, insurance, government and hospitality entities and the related accounting standards.
  • Experienced in assisting companies identify and improve financial accounting and internal control practices.

Jessica EnosJessica Enos
Senior Manager, KMH Tax Compliance & Advisory Services
 Jessica is a Senior Manager in our Tax Compliance & Business Advisory Services division. Jessica began her public accounting career in the Honolulu office of Arthur Andersen LLP.

Experience
  • Extensive experience in providing a variety of tax services to multi-location and private companies.
  • Significant experience in the areas of corporate and flow through entities including S Corporations, partnerships and LLCs with an emphasis on real estate and development in Hawaii.
  • Extensive experience working with various partnership structures including admission of new partners, sale of partnership interests, single member LLCs becoming multi member LLCs, multi-member LLCs becoming single member LLCs, partner redemptions, and IRS Section 754 elections.
  • Jessica has prepared and reviewed opinion letters related to complex structuring of Act 221 and Act 215 transactions.
Kristi LefforgeKristi Lefforge
Senior Manager, KMH SolutionsSM
Kristi is a Senior Manager in the KMH SolutionsSM Risk Management service line. Kristi has over fourteen years of diversified management and leadership experience including internal auditing, Sarbanes-Oxley (SOX) 404 and 302 compliance, financial reporting & analysis, and systems conversion, with a “Big 4” tax and audit background.

Experience
  • Managed sales and finance company internal audit engagements with a team of six auditors, shared audit resources, and rotational trainees.
  • Developed comprehensive and flexible Audit Plans using risk-based methodologies and communicated the plans to management and boards.
  • Conducted audits in compliance, financial and operational areas. Performed advanced, specialized, and managerial auditing engagements in multiple disciplines and provided key audit findings.
  • Managed SOX 404 testing team of up to 40 associates, contractors and “Big 4” consultants with a budget over $8 million.
  • Led several internal audit process improvement consulting projects for a local publicly traded client.
  • Created detailed SOX 404 testing project plans, tracked the progress against plan, and developed and communicated testing standards and methodologies to team members.
  • Drafted sustainable process to test key controls throughout the year including optimization of key controls by removing duplicate controls and replacing reliance on automated controls.
  • Developed and implemented policies, procedures and internal controls for a new operations division.
  • Oversaw GAAP and statutory reporting and budgeting for three companies.
  • Consulted on the conversion of a major accounting and production system.
  • Provided tax, audit and consulting services to financial services and manufacturing clients.