Detor & Williams consists of four partners assisted by a staff of nearly 20 accountants and other professional support, many of whom are certified public accountants or have advanced degrees in accounting or business administration. Responsibilities are assigned to partners and staff based on their level of experience and background. J. Nick Detor and Carleton L. Williams formed Detor & Williams, Certified Public Accountants, in January 1989 after 8-year and 11-year careers with the international accounting firm of Deloitte & Touche. Nick and Carl each have nearly 30 years of public accounting experience. The firm is a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants, and received unqualified opinions without letters of comment in each of its peer reviews.

J. Nick Detor, Tax Partner

Nick supervises the tax services we provide. Nick has nearly 30 years of public accounting experience, including eight years with Deloitte & Touche. He has a Masters of Business Administration degree and a Bachelors degree in accounting. Nick is a member of the Tax Division of the American Institute of Certified Public Accountants and of the Hawaii Society of Certified Public Accountants, and has served several community organizations in Hawaii.

Carleton L. Williams, Accounting and Auditing Partner

Carl supervises our accounting and auditing services. Carl has nearly 30 years of public accounting experience, including 11 years with Deloitte & Touche, during which he provided audit, accounting, and consulting services to a variety of organizations throughout Hawaii and in the Pacific Islands. His clientele include large and small businesses, the owners of which reside in Hawaii, the U.S. mainland, Japan, Australia, and Canada. While at Deloitte, he managed the audits of the City and County of Honolulu, County of Hawaii, and County of Kauai (including the initial single audits of the City and County of Honolulu and County of Hawaii). Each County was awarded its first GFOA Certificate of Achievement for Excellence as a result of those audits. He also managed the audit of one of Hawaii's largest publicly held corporations, and played a key role in the public offerings and audits of other major local enterprises.

Carl is the President of the Hawaii Chapter of the Construction Financial Management Association (CFMA) and is an active member and past treasurer of the Hawaii Chapter of the Associated Builders and Contractors, Inc. (ABC). He was the Treasurer of The Pacific Club from 2004 through 2006, and recently served on the Club’s Board of Governors. He previously served as Chairman of the Board of Directors of the Easter Seal Society of Hawaii and of the Agricultural Leadership Foundation of Hawaii, and continues to serve as a member of both of their Boards of Directors. Carl has a Masters of Business Administration degree in finance and Bachelors degree in accounting from the University of Hawaii. He is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants (he is currently the Society’s immediate Past President and continues to serve as a founding member of its Peer Review Committee).

Robert K. Hatanaka, Engagement Partner

Bob supervises the audits and preparation of the related reports for many of our major clients. Bob has over 10 years of public accounting experience, including five years with Deloitte & Touche, during which he managed and performed audits of a number of business and nonprofit entities. He has also provided litigation support services and served as an expert witness. Bob is a certified public accountant, licensed in the State of Hawaii. He has a Masters of Accounting degree and a Bachelors degree in accounting from the University of Hawaii, and continues there as a part-time professor of auditing and other advanced studies.

Jay M. Miyaki, Engagement Partner

Jay is a licensed certified public accountant with nearly ten years of public accounting experience. He has a Masters of Business Administration degree and Bachelors degree in accounting from the University of Hawaii. He is a member of the American Institute of Certified Public Accountants and the Hawaii Society of Certified Public Accountants. Jay was the first CPA in Hawaii to obtain the Certified Construction Industry Financial Professional (CCIFP) designation. Jay is also a current board member of the Hawaii Chapter of the Construction Financial Management Association (CFMA). Jay supervises the work done for most of our construction contractors, private school clientele and many of our other nonprofit engagements, and has served on a number of nonprofit Boards of Directors in Honolulu.