The firm of Niwao & Roberts, Certified Public Accountants, a Professional Corporation, was originally organized as a partnership under the name Matsuyama, Niwao & Associates in January 1985, by its current president, Marilyn M. Niwao, M.S.P.H., J.D., CPA, and the late Leighton K. Matsuyama, CPA. Both Ms. Niwao and the late Mr. Matsuyama were formerly the managers-in-charge of the Maui office of the international accounting firm of Deloitte, Haskins & Sells (presently Deloitte & Touche). The firm was subsequently incorporated on December 31, 1991 as Matsuyama, Niwao & Associates, CPAs, a Professional Corporation.  With the addition of John Roberts, M.B.A., CPA as a principal in October 2002, the firm changed its name to Niwao & Roberts, Certified Public Accountants, a Professional Corporation.
Niwao & Roberts, Certified Public Accountants, a Professional Corporation, is a full-service accounting firm, providing audits, compilations and reviews, tax return preparation and tax consulting, and bookkeeping and payroll services. In addition, the firm provides management consulting, business valuations and litigation support services. The current firm consists of eight professionals and administrative staff, of which five are Certified Public Accountants and two are Certified Public Accountant candidates. The firm is currently ranked as one of the largest Neighbor Island CPA firms by the Pacific Business News. The firm's size, experience and professional training result in high quality services from one centrally located office on Maui.

Niwao & Roberts, Certified Public Accountants, a Professional Corporation, is a member firm of the Private Companies Practice Section of the American Institute of Certified Public Accountants (AICPA) Division for CPA firms.  In its recent independent peer review, the firm received the highest rating, a rating of pass, for its accounting and auditing practice.