Shirley Nakawatase, a certified public accountant and business owner, is running for San Diego County Treasurer-Tax Collector. 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."

The nonpartisan race also includes Larry Cohen.

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," she said in our questionnaire.

Family in government: "Yes. My daughter, Mariko Nakawatase, works as a district staff member in the San Diego County government," she said.

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. 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," Nakawatase said in our questionnaire. "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. She also listed community leadership roles: "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."

Accomplishments: Asked what past 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 opinion piece 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.

On her campaign website, she also said she would promote financial literacy, tax relief education and equitable access for vulnerable residents, and modernize services with user-friendly tools and outreach.

Endorsements

According to the Republican Party of San Diego County voter guide, Nakawatase has been endorsed by:

  • Republican Party of San Diego County

The San Diego Young Republicans have also endorsed Nakawatase, according to her Ballotpedia page.

The general election is Tuesday, Nov. 3, 2026.