Mark Hunsaker

Partner Bowen Hunsaker

Member Details

  • Hawaii

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  • Accounting Services
737 Bishop Street, Suite 2020 Pacific Guardian Center, Mauka Tower Honolulu, Hawaii 96813
Honolulu United States

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2013 – Present               Massey University, Auckland New Zealand:  Accounting and Tax Law Courses for New Zealand Chartered Accountancy Credential 

1972 - 1973                   University of Kentucky:  Graduate Study in Taxation and Accounting 

1969 - 1972                   University of Kansas:  B.S. Business Administration – Accounting and Business Administration Majors 

1967 - 1969                   Kemper Military College:  Associate of Arts Degree, Concentration in Accounting  


1982 - Present       Shareholder and Director of Bowen Hunsaker, Certified Public Accountants and Bowen Hunsaker Consulting, Inc.  Firm specializes in forensic accounting; business valuations; expert witness litigation services; business transaction analysis and structuring; income, gift and estate taxation (substantive, procedural and compliance); 

1978 - 1982                   Sole Practitioner Accountant in American Samoa 

1975 - 1978                   Accounting Manager on Tax Staff of Larson Morris & Company, Certified Public Accountants, Kansas City, Missouri 

1973 - 1975                   Senior Accountant on Audit Staff of Peat Marwick Mitchell & Company, Certified Public Accountants, Tulsa, Oklahoma 


2003 – 2011                   Hawaii State Board of Public Accountancy; Chair, CPA Examination Committee 2003 – 2007; Vice-Chair, State Board of Public Accountancy 2005 – 2008;                  Vice-Chair, Legislation and Rules Committee 2005 – 2006; Chair, Legislation and Rules Committee 2007 – 2010; Chair, Continuing                                                  Professional Education Committee 2010-2011 

2008 – 2012                  National Association of State Boards of Accountancy – Enforcement Practices Committee Member; 2009 – 2012 

1999 – 2000                  Instructor in Tax Law, University of Phoenix 

1993 - 2000                   Hawaii Estate Planning Council; President 1998 – 1999; Board Member 1993 - 2000 

1997 - 2000                   Board of Directors of the Institute of Litigation Services Advisors 

1990 – 2000                  Board of Directors of Alcohol and Drug Rehabilitation Services of Hawaii, Inc.

1987 – 1992                  Board of Directors and President of Po’ailani, Inc. 

1995 – 1999                  Board of Directors and Treasurer of Ballet Hawaii 

2002 – 2006                  Campaign Finance Chair for Lt. Governor James “Duke” Aiona, Jr. 

2006 – Present              Board of Governors of the Plaza Club 

1987 - 1997                   Hawaii Society of Certified Public Accountants - Member of Ethics Committee 1989 – 1997; Chair of Ethics Committee 1991 – 1993; Vice-chair of Public Relations Committee 1995 – 1997; Tax Committee 1987 - 1988. 

1992 - Present               Lecturer and Instructor on Damages Theory and Practice. 

1988 - Present               Lecturer and Instructor on Business Valuations and Income, Gift and Estate Taxation. 

1990 – Present              Lieutenant Colonel – United States Air Force Auxiliary (Civil Air Patrol) 

2006 – 2009                  Police Commissioner – City and County of Honolulu 

2007 – Present     Police Officer City of Arcadia 2007-2009; Deputy Sheriff Chautauqua County Sheriff’s Office 2009-2014; Deputy Sheriff Wilson County Sheriff’s Office 2014 - Present; Special Agent State of Hawaii 2013-2014 


                             American Institute of Certified Public Accountants 

                             American Samoa Territorial Board of Accountancy 

                             Hawaii Society of Certified Public Accountants 

                             Chartered Accountants Australia and New Zealand 

                             New Zealand Institute of Chartered Accountants 

                             Institute of Business Appraisers – Certified Business Appraiser 

                             National Association of Certified Valuators and Analysts 

                             Federal Law Enforcement Foundation                      

                             Kansas Peace Officers Association 

                             Kansas Sheriffs Association


Mark Hunsaker is a shareholder and director of Bowen Hunsaker, Certified Public Accountants, P.C. And Bowen Hunsaker Consulting, INC.  Mr. Hunsaker is a graduate of Kemper Military College and the University of Kansas.  He received a Bachelor of Science degree in business administration with double majors in accounting and business administration from the University of Kansas.  Mr. Hunsaker also attended the University of Kentucky graduate School of Business and Massey University in Auckland, New Zealand.

            Mr. Hunsaker has over thirty years of experience with international big four, regional and local CPA firms.  He is a certified public accountant with an accreditation in business valuation and certified in financial forensics.  He is a licensed CPA in the states of Hawaii, Kansas and the Territory of American Samoa and is a provisional member of the New Zealand Institute of Chartered Accountants.  He also holds a certified business appraiser credential from the Institute of Business Appraisers, a certfied valuation analyst credential from the National Association of Certified Valuation Analysts and is a member of the business valuation, forensic and litigation services section of the American Institute of certified public accountants.  He has served on the public relations, tax, and ethics committees of the Hawaii society of CPAs, chair of the Hawaii Society of CPAs ethics committee, board of directors of the Institute of Litigation Services Advisors, board of directors and president of the Hawaii Estate Planning Council, vice-chair of the Hawaii State Board of Public Accountancy where he also chaired the legislation/rules and the CPA examination committees.  Mr. Hunsaker also served on the Enforcement Resource Committee of the National Association of State Boards of Accountancy where he chaired the Multi-state Investigations Subcommittee. 

            Mr. Hunsaker's community activities have included service as a police officer/deputy sheriff/special agent/and police commissioner, board of directors and officer of Hina Mauka and Po’ailani, inc., (dual diagnosis drug and alcohol treatment facilities), board of directors and treasurer of Ballet Hawaii, board of governors of the Plaza Club, Campaign Treasurer for Hawaii Lieutenant Governor James R. “Duke” Aiona, Jr., and a Lieutenant Colonel and Command Pilot in the United States Air Force (aux).

Firm Description

Bowen Hunsaker Consulting, Inc. has substantial experience and expertise in providing business valuation, forensic accounting, damages analysis and calculation and expert witness services for over 30 years. 

Our principals hold professional credentials in several disciplines to include Certified Public Accountant, Certification in Financial Forensics, Accredited in Business Valuation, Certified Business Appraiser, Certified Fraud Examiner and Certified Valuation Analyst.

Litigation Support 

Bowen Hunsaker Consulting, Inc. provides advice as well as substantive reporting, analysis, and expert witness services in all aspects of litigation financial analysis, damages calculation, discovery, accounting and taxation as well as business valuation.  The firm provides these services in both large and small cases for various purposes, including: 

a.       Breach of contract and tort, including: 

(1)     measuring damages for lost profits and loss of goodwill,

(2)     defining relevant markets and calculating market share,

(3)     restating or reconstructing financial records,

(4)     developing profit and cost relationships,

(5)     creating pro-forma financial statements. 

b.       Personal injury and fatality claims, including the quantification of impaired earnings.

c.       Insurance claims, including business interruption and disturbance losses.

d.       Condemnation/Expropriation of business property.

e.       Trespass and conversion.

f.       Professional malpractice.

g.       Anti-trust/unfair competition.

h.       Intellectual property-infringement damages.

i.        Bankruptcy and reorganization.

j.        Alternative financial performance (underperforming investment analysis).

k.       Financial discovery.

l.        Wrongful termination.

m.      Product liability.

n.       Insurance defense.

o.       Mergers and acquisitions.

p.      Determination of valuation adjustment due to lack of control or lack of marketability.

q.       Property settlement in marital dissolution.

r.       Gift and Estate tax planning and compliance.

s.       Dissident/Oppression stockholder suits.

t.       Fairness opinions.

u.       Intangibles and purchase price allocations.

v.       Fraudulent conveyance. 

As a matter of firm policy, we do not ask our clients for permission to disclose or otherwise use their names in practice development material or proposals.  We would invite you to contact the senior partners of the major law firms for whom we have provided professional services.  We will provide you with the names of those individuals and firms at your request. 

Business Valuation Engagements 

The typical values of the business entities for which we prepare valuations range from as low as $100,000 upward to $150,000,000.  This pecuniary value range is the result of the wealth demographics in our community.  We do perform valuation services for entities with asset values well in excess of this range; however, those higher value entities are not as prevalent.  

Our fees for valuation services are based on the time required providing the requested services and the level of reporting requested (calculation of value, summary opinion of value report or detailed opinion of value report).  In many cases we are able to quote a flat fee for the provision of professional services.  In cases where we are not in control or the number of hours that will be required of us, an hourly rate can be negotiated.  

Our work and work product are conducted in accordance with the Statement on Standards for Valuation Services No. 1 of the American Institute of Certified Public Accountants and in accordance with the National Association of Certified Valuation Analysts Professional Standards for Conducting and Reporting on Business Valuations.  We also approach the valuation engagement in compliance with the Internal Revenue Code of 1986, to include the Chapter 14 "Special Valuation Rules", Code Sections 2701 through 2704, where applicable, as well as statutory and case law in the specific jurisdiction where the business valuation engagement is conducted and for the specific standard of value and premise of value employed in the engagement.