N&K CPAs Inc.

One of the largest locally owned certified public accounting firms in the State of Hawaii servicing local, national, and international clientele across the pacific.

Welcome to N&K CPAs,  Inc, one of the largest locally owned certified public  accounting firms in  the State of Hawaii. The firm was founded in 1973 with  the partnership  of Sadao Nishihama and Glenn T. Kishida. Today, the  firm has over 60  personnel, including six principals.

There are five major divisions in the firm: Assurance Services, Tax Services, Management Consulting, Information Technology, and Administrative Services. Together, personnel in these divisions provide clients with a full range of services from the traditional audit, tax, and bookkeeping services to business and technology consulting. There is also an international department which services our foreign clients.

CPAmerica International/Horwath Alliance

N&K is the exclusive Hawaii member of CPAmerica International, one of the largest associations of CPA firms in the world. Through our affiliation, we have instant access to the expertise and resources of more than 2,500 CPAs across America. CPAmerica is a business alliance of the Horwath International Alliance association, providing access to more than 140 independent accounting and advisory services firms in more than 100 countries worldwide. Through our membership in CPAmerica, N&K offers clients unique access to national and international markets through an association of independent accounting firms that maintain the highest practice standards. We are able to offer you comparable services to anything a national firm can offer…and often more.

The firms of CPAmerica are ethics-driven, local firms that have significant presence in their communities. They're on a first-name basis with their clients. They pride themselves on providing honesty, hard work and solutions that make sense.

The clients of CPAmerica firms receive the regional knowledge and sincere concern of a local firm coupled with the vast resources and experience of a progressive worldwide network. For you, this means we will meet all your unique financial management challenges -- no matter how large or small.

These affiliations enable us to bring powerful solutions to meet all of your needs, without the costly overhead and bureaucracy. We pass that savings on to you.

Other Firm Affiliations


The firm is also a member of the following:

  •     American Institute of Certified Public Accountants (AICPA)
  •     Hawaii Society of Certified Public Accountants (HSCPA)
  •     Association of Government Accountants (AGA)
  •     AICPA Division for CPA firms PCPS/Partnering for CPA Practice Success
In addition, personnel of our firm are members of various associations and organizations such as
  •     Construction Financial Management Association
  •     University of Hawaii School of Accountancy Advisory Board
  •     American Diabetes Association
  •     Hawaii Estate Planning Council
  •     United Okinawan Association
  •     American Society of Women Accountants
  •     Institute of Internal Auditors
  •     Building Industry Association
  •     Oahu Contractors Association
  •     Hale Kipa
  •     Kawaiaha'o School
  •     Japanese Chamber of Commerce
  •     Retail Merchants of Hawaii
  •     Hawaii Hotels and Lodging Association
  •     Y-CPAs