Michael T. McEnerney is a forensic accountant with McEnerney Shimabukuro Okazaki and Fujita CPAs AAC. He first came to Hawaiʻi in January 1970 to attend the University of Hawaiʻi MBA program. He was a Chaplain Assistant for the Army American Community Chapel for the Berlin Brigade (10/71-6/73). He returned to Hawaiʻi with his wife, Irene K. Yanamura (Pearl City) who has undergraduate and graduate degrees from Mānoa. He has been a Hawaiʻi resident since August 1977. Two of their four boys were born in Chicago area and two in Hawaiʻi. They have eight grandchildren.
He holds a BS degree cum laude from the University of Wisconsin, Platteville, with double majors (accounting and business administration), an MBA from Mānoa and a JD cum laude from Northwestern University. He worked for an international accounting firm in Chicago and Honolulu, taught undergraduate and graduate classes at Mānoa, tax classes at Chaminade and has taught accountants and attorneys in a variety of tax and business valuation issues in Hawaiʻi.
He opened an accounting firm which, in 1995, became McEnerney Shimabukuro Okazaki and Fujita, CPAs AAC. In the early 1980s he became involved in litigation services. This required additional certifications such that he became an Accredited Senior Appraiser in business valuation from the American Society of Appraisers, a Certified Valuation Analysis with the National Association of Certified Valuators and Analysts, Accredited in Business Valuation and Certified in Financial Forensics from the American Institute of Certified Public Accountants. This goes along with his CPA certificate and registration in Illinois, certificate and permit to practice in Hawaiʻi, admission to the bar of: States – Illinois, Hawaiʻi; Federal – Northern District of Illinois, District of Hawaiʻi, Tax Court of the U.S., 9th Circuit Court of Appeals and the U.S. Supreme Court.
His community service includes multiple years of service with the Guidelines Support Committee of the Family Law Section, service as a RICO advisor in accounting and tax matters, as a member of the Tax Review Commission for the State of Hawaiʻi and in a variety of community organizations.