HAWAIIAN ELECTRIC CO INC - FORM 10-K - EX-23.2 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - February 26, 2010

Attached files

file filename
10-K - FORM 10-K - HAWAIIAN ELECTRIC CO INCd10k.htm
EX-21 - SUBSIDIARIES OF HEI - HAWAIIAN ELECTRIC CO INCdex21.htm
EX-11 - HEI COMPUTATION OF EARNINGS PER SHARE OF COMMON STOCK - HAWAIIAN ELECTRIC CO INCdex11.htm
EX-12 - HEI COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - HAWAIIAN ELECTRIC CO INCdex12.htm
EX-23.1 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - HAWAIIAN ELECTRIC CO INCdex231.htm
EX-31.2 - HEI SECTION 302 CERTIFICATION OF CHIEF FINANCIAL OFFICER - HAWAIIAN ELECTRIC CO INCdex312.htm
EX-32.4 - HECO SECTION 906 CERTIFICATION OF CHIEF FINANCIAL OFFICER - HAWAIIAN ELECTRIC CO INCdex324.htm
EX-12 - HECO COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - HAWAIIAN ELECTRIC CO INCdex121.htm
EX-4.6(P) - FIFTEENTH AMENDMENT TO TRUST AGREEMENT - HAWAIIAN ELECTRIC CO INCdex46p.htm
EX-31.1 - HEI SECTION 302 CERTIFICATION OF CHIEF EXECUTIVE OFFICER - HAWAIIAN ELECTRIC CO INCdex311.htm
EX-32.2 - HEI SECTION 906 CERTIFICATION OF CHIEF FINANCIAL OFFICER - HAWAIIAN ELECTRIC CO INCdex322.htm
EX-32.3 - HECO SECTION 906 CERTIFICATION OF CHIEF EXECUTIVE OFFICER - HAWAIIAN ELECTRIC CO INCdex323.htm
EX-31.3 - HECO SECTION 302 CERTIFICATION OF CHIEF EXECUTIVE OFFICER - HAWAIIAN ELECTRIC CO INCdex313.htm
EX-32.1 - HEI SECTION 906 CERTIFICATION OF CHIEF EXECUTIVE OFFICER - HAWAIIAN ELECTRIC CO INCdex321.htm
EX-99.1 - RECONCILIATION OF ELECTRIC UTILITY OPERATING INCOME PER HEI AND HECO - HAWAIIAN ELECTRIC CO INCdex991.htm
EX-31.4 - HECO SECTION 302 CERTIFICATION OF CHIEF FINANCIAL OFFICER - HAWAIIAN ELECTRIC CO INCdex314.htm
EX-21 - SUBSIDIARIES OF HECO - HAWAIIAN ELECTRIC CO INCdex211.htm
EX-10.18 - RELEASE, TRANSITION AND CONSULTING AGREEMENT - HAWAIIAN ELECTRIC CO INCdex1018.htm
EX-10.10(C) - HEI EXCESS PAY PLAN - HAWAIIAN ELECTRIC CO INCdex1010c.htm
EX-10.17 - SEPARATION AGREEMENT - HAWAIIAN ELECTRIC CO INCdex1017.htm
EX-10.7(C) - SECOND AMENDMENT TO LOW SULFUR FUEL OIL SUPPLY CONTRACT - HAWAIIAN ELECTRIC CO INCdex107c.htm

HECO Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Hawaiian Electric Company, Inc.:

We consent to incorporation by reference in Registration Statement Nos. 333-111073, 333-111073-01, 333-111073-02, and 333-111073-03 on Form S-3 of Hawaiian Electric Company, Inc., Hawaii Electric Light Company, Inc., Maui Electric Company, Limited, and HECO Capital Trust III, respectively, of our reports dated February 19, 2010, with respect to the consolidated balance sheets and consolidated statements of capitalization of Hawaiian Electric Company, Inc. and subsidiaries as of December 31, 2009 and 2008, and the related consolidated statements of income, changes in stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2009 and the effectiveness of internal control over financial reporting as of December 31, 2008, and our report dated February 19, 2010 on the related financial statement schedule, which reports are incorporated by reference and appear, respectively, in the 2009 annual report on Form 10-K of Hawaiian Electric Industries, Inc.

/s/ KPMG LLP

Honolulu, Hawaii

February 26, 2010