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.



N&K's business health services help organizations and individuals prepare the necessary reports on their financial performance. We recognize that each organization has different accounting needs. Therefore, we provide the following financial reporting services for our non-public clients:

A compilation is useful to small, privately held companies that need help in preparing financial statements. A CPA would prepare monthly, quarterly, or annual financial statements based on information provided by the company's management. In this level of service, the CPA offers no assurance as to whether the company's financial statements are in conformity with generally accepted accounting principles.

A review is useful to companies that must report their financial positions to third parties such as creditors or regulatory agencies. Reviewed financial statements may also be useful to business owners who are not actively involved in the managing of their companies. In a review, the CPA applies inquiry and analytical procedures to the financial statements and issues a report that provides limited assurance on the financial statements. Therefore, a review is a level of service between a compilation and an audit.

An audit is the most extensive service and is appropriate for businesses that must offer a higher level of assurance to outside parties. A CPA would audit a company's financial statements and issue a report that provides the highest level of assurance that the financial statements are presented fairly in conformity with generally accepted accounting principles.

Business Tax Return Preparation and Planning

Our Tax Services Division prepares business tax returns and performs tax planning services for our business clients.  Services include general corporate taxation, nonprofit taxation, partnership taxation, real estate sales and exchanges, and employee benefits.  We also assist clients by providing tax and accounting analyses of alternative business decisions and counseling regarding business and real estate acquisitions and dispositions which include leveraged buy-outs, mergers, reorganizations and liquidations.

Information Technology Consulting

Our IT consultants can help our clients in areas such as designing and installing accounting systems for various commercial businesses, nonprofit organizations, and government entities; and installing computer hardware and software systems.