D e p a r t m e n t o f t h e P r o s e c u t i n g At t o r n e y

City and County of Honolulu

ALII PLACE
1060 RICHARDS STREET HONOLULU, HAWAII 96813
PHONE: (808) 768-7400 FAX: (808) 768-7515

ARMINA A. CHING
KEITH M. KANESHIRO

FIRST DEPUTY
PROSECUTING ATTORNEY

PROSECUTING ATTORNEY

April 6, 2015
MEDIA RELEASE

Patrick H. Oki, Managing Partner at the Honolulu CPA firm PKF Pacific Hawaii
LLP, has been charged with 13 felony counts of Theft in the First Degree, Money
Laundering, Use of a Computer in the Commission of a Separate Crime, and Forgery in
the Second Degree, Prosecuting Attorney Keith M. Kaneshiro announced today.
Oki, 45, was arrested yesterday at Honolulu International Airport by agents from
Immigration Customs Enforcement and members of the Honolulu Police Department
after he arrived on a flight from South Korea.
Oki was arrested on the strength of a grand jury bench warrant that was issued
April 1, 2015, when an Oahu grand jury returned a secret indictment. The indictment
was unsealed this morning.
Okis arrest reflects the Prosecutors Offices continuing commitment to prosecute
high-ranking white-collar criminals who victimize Honolulu businesses. Last year, the
Prosecutors Office prosecuted Mikio Sato, the former Chief Financial Officer of
Prudential Locations. Currently, the office is prosecuting Toni Ann Floerke, the former
Chief Executive Officer of Certified Hawaii.
Honesty and integrity play vital roles in accounting because people rely on the
information to make appropriate judgments, Kaneshiro said. When a senior partner
engages in fraud and deceptive practices, they not only threaten the consumers of their
work but the company they serve and every employee of that company. For that reason,
they will be prosecuted.
Oki is a Certified Public Accountant and Certified Fraud Examiner. It is alleged
that during the period from January 27, 2011, through and including January 27, 2014,

Oki perpetrated four separate and distinct fraudulent reimbursement schemes against
PKF Pacific Hawaii LLP, which sustained losses of more than $500,000.
In each scheme, it is alleged that Oki falsely claimed he had personally incurred
expenses in connection with services provided to clients. In furtherance of his schemes,
Oki created fictitious persons, companies, contracts, IRS forms, invoices, financial
documents, websites, and e-mail addresses. Oki also made false entries in the firms
books, forged signatures of fictitious persons, and deceived his partners, who reported
the matter to law enforcement after they discovered that the expenses Oki claimed
were personal and not work-related.
If convicted of the computer charge, Oki faces an indeterminate sentence of 20
years in prison with no possibility of probation.
Okis arrest was the resulted of a year-long investigation by HPDs Financial
Crimes Detail. The case is being handled by Deputy Prosecuting Attorney Christopher T.
Van Marter, head of the prosecutors White Collar Crime Unit.