Ex-PKF executive guilty of theft and computer crime

The former managing partner of what used to be one of the state’s largest accounting firms, who admitted he lied to his partners and carried out multiple fraudulent schemes to collect nearly $500,000 in false reimbursements, was found guilty of theft, money laundering, forgery and using a computer to commit the crimes.

In rendering his verdict Thursday, Circuit Judge Rom Trader rejected Patrick Oki’s claim that he created fictitious companies and employees, phony contracts and correspondence, and doctored invoices and other documents to collect money that was owed to him by PKF Pacific Hawaii LLP, the company he helped create and for which he was majority owner.

“Plain and simple, the defendant abused his professional knowledge, skills and experience as a CPA,” Trader said.

Trader pointed out that not only was Oki a successful certified public accountant, he was also a certified fraud examiner, someone who was called on to investigate the very types of crimes he committed.

Oki was accused of stealing $503,897 between January 2011 and January 2014 when he was managing partner of PKF.

At sentencing in October, Oki, 47, faces a mandatory 20-year prison term for the computer crime, the most serious of the charges against him. He was found guilty of three counts of using a computer to commit a separate crime.

“This verdict should remove any doubt that Patrick Oki is a con man, thief, liar and now a convicted felon,” Deputy Prosecutor Chris Van Marter said.

Howard Luke, one of Oki’s lawyers, said he is urging Oki to appeal the verdicts, particularly with regard to thefts from partnerships and the computer crime law, which makes the penalty higher than the underlying offense.

Trader presided over a two-week nonjury trial in February during which Oki testified that according to his reading of the PKF partnership agreement and calculations he did after his indictment, his four partners were overpaid by more than $1.7 million from 2010 through 2014, while he was underpaid by $919,477, even when considering the theft amount as part of his share of company profits.

Oki’s former partners left PKF after discovering his crimes. New partners joined the firm in October 2015, bought out Oki and changed the company’s name to Spire Hawaii LLP.

Van Marter said despite the changes, Oki continues to control the company through two friends who run Spire.