Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 23, 2026. https://www.irs.gov/pub/foia/foia-hawaii-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Lorena Delacruz

CPA · Lorena A. Owings, CPA LLC

Hilo, Hawaii 96720

Lorena Delacruz, CPA in Hilo, HI

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Lorena Delacruz, CPA in Hilo · CPA Seek