Shirley Nakawatase, a certified public accountant and business owner, is running for San Diego County Treasurer-Tax Collector in the Nov. 3 general election. She faces Larry Cohen in the nonpartisan race.
Asked why she is running, 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. BallotReady also lists a high school diploma from Mar Vista High School.
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.
Family in government: "Yes. My daughter, Mariko Nakawatase, works as a district staff member in the San Diego County government," 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 and community leadership: "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. I have a long record of community leadership, including 25 years on the Imperial Beach Design Review Board and service with the San Diego-Imperial Counties Regional Center, Boys & Girls Club, Kiwanis, and other community organizations."
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 a Times of San Diego op-ed 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. Her campaign website says she would invest county funds safely to maximize returns for services such as youth programs, disability support and infrastructure, and promote financial literacy and tax relief education.
Endorsements
According to the Republican Party of San Diego County voter guide and Nakawatase's Ballotpedia page, her endorsements include:
- Republican Party of San Diego County
- San Diego Young Republicans
The general election is Nov. 3, 2026.







