News and Tips   Firm News John W. Roberts, M.B.A., CPA, CGMA continues to serve on the Enforcement Resources Committee of the National Association of State Boards of Accountancy (NASBA) as well as the State of Hawaii Board of Public Accountancy.  Marilyn M. Niwao, J.D., CPA, CGMA, ATA continues to serve as Vice-Chair of the State of Hawaii Council on Revenues.