Shirley Nakawatase, a certified public accountant and business owner, is running for San Diego County Treasurer/Tax Collector in the Nov. 3 general election. The nonpartisan race also includes Larry Cohen.

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," she 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. Asked whether anyone in her family works in politics or government, she said: "Yes. My daughter, Mariko Nakawatase, works as a district staff member in the San Diego County government."

Experience and public service

Asked about her occupation and work history, Nakawatase said in our questionnaire: "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. My professional experience also includes serving as a per diem CFO and helping businesses address financial and operational challenges."

On previous public service, she said: "I served for 25 years on the City of Imperial Beach Design Review Board. 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."

Asked what accomplishments show she can handle the job, Nakawatase said: "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

Asked about critical differences between herself and her opponent, Nakawatase said in our questionnaire: "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."

On government accountability, Nakawatase said on Times of San Diego that 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, Nakawatase said she would invest county funds safely to maximize returns for essential services, promote financial literacy and tax relief education, and modernize services with user-friendly tools and outreach.

Endorsements

The following endorsements have been reported, according to the sources listed:

  • San Diego Young Republicans, according to Nakawatase's Ballotpedia page
  • Republican Party of San Diego County, according to the party's voter guide

The election is Nov. 3, 2026.