Shirley Nakawatase, a certified public accountant and business owner, is running for San Diego County Treasurer/Tax Collector in the Nov. 3 general election. Larry Cohen is also running in the nonpartisan race.

Asked why she is seeking the office, Nakawatase said in our candidate questionnaire: "I am seeking election as San Diego County Treasurer-Tax Collector to bring my more than four decades of experience as a Certified Public Accountant and business owner to the office. My priorities include protecting public funds, improving taxpayer services, and applying careful financial management to the County's tax collection, investment, and cash-management responsibilities."

Candidate information

Party affiliation: "I am a registered Republican. The office is nonpartisan, financial, and about qualifications. My forty plus years as a CPA and business owner affirm why I urge everyone to keep politics out of the position," Nakawatase said in our questionnaire.

Education: "I earned a Bachelor's degree in Accounting from San Diego State University," Nakawatase said in our questionnaire.

Family: "I am a lifelong San Diegan and longtime Imperial Beach resident. My daughter, Mariko Nakawatase, serves on the Imperial Beach City Council," Nakawatase said in our questionnaire.

Experience and public service

Occupation and work history: "I work as a Certified Public Accountant and business owner with more than 40 years of experience in tax, finance, financial consulting, and business management," Nakawatase said in our questionnaire. "I founded an accounting firm called Nakawatase & Co., CPAs, now HNK CPAs, where I work with individuals, businesses, and organizations on tax and financial matters. My professional experience also includes serving as a per diem CFO and helping businesses address financial and operational challenges."

Previous appointed offices: "I served for 25 years on the City of Imperial Beach Design Review Board," Nakawatase said in our questionnaire. "I also held numerous community and organizational leadership positions, including Chair of the San Diego-Imperial Counties Regional Center, President and Treasurer of the Imperial Beach Boys & Girls Club, President of the Mar Vista Alumni Association, Chair of the Sun & Sea Festival, and leadership positions with Kiwanis Cal-Nev-Ha. I also previously served as Treasurer of the San Diego County Capital Asset Leasing Corporation."

Qualifications: Asked what accomplishments show she can handle the job, Nakawatase said in our questionnaire: "As a business owner and CPA, I bring more than four decades of professional experience in accounting, taxation, and financial management … I've always valued getting involved in my community and being the change I wished to see. That's why I previously stepped up to run for Imperial Beach Mayor in 2022."

On the issues

Differences from opponent: "My opponent comes from the public-sector and is the appointed Treasurer-Tax Collector. I differ from him with my professional background in accounting, taxation, financial consulting, and business management. I've spent more than forty years working directly with tax and financial matters," Nakawatase said in our questionnaire.

Government accountability: Nakawatase wrote in an opinion piece for the Times of San Diego that if elected, she would establish a countywide framework to monitor contractor agreements and install a financial warning system to flag contracts failing to meet benchmarks.

Taxpayer services: According to her campaign website, Nakawatase said she would modernize services with user-friendly tools, promote financial literacy and tax relief education, and invest county funds to maximize returns for essential services.

Endorsements

Nakawatase has received the following endorsements, according to her Ballotpedia page and the Republican Party of San Diego County voter guide:

  • San Diego Young Republicans
  • Republican Party of San Diego County

The race is nonpartisan. Asked about the best advice she ever received, Nakawatase said in our questionnaire: "My dad told me when I was a teenager: don't do anything that you would be ashamed to tell me about."