The charges stemming from the indictment are theft in the first degree, money laundering, use of a computer in the commission of a separate crime, and forgery in the second degree. Oki was arrested Sunday, April 5, at the Honolulu International Airport after he arrived on a flight from South Korea. If convicted of the computer charge, Oki, who was been with the firm since August 2010, faces an indeterminate sentence of 20 years in prison with no possibility of probation.

The indictment alleges Oki created fictitious persons, companies, contracts, IRS forms, invoices, financial documents, websites, and e-mail addresses in claiming he had incurred expenses for services provided to clients.

Authorities charged the CPA made false entries in the firm's books, forged signatures of fictitious persons and deceived his partners. His partners reported the activities to authorities after allegedly discovering the expenses were not work related.