How the 3 Amigas became the 3 C's of Color Accounting in Hawaii Cleota (Cleo) Brown, Cynthia Spencer, and me. We met many years ago through our work with Hawaii businesses and as volunteer leaders for nonprofit organizations. Every so often, we meet for pau hana with Jane Sawyer, SBA District Director, to discuss the needs of Hawaii's business community and collaborate on solutions. Top of mind is the gap of understanding basic accounting concepts, cashflow, and financial com
