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.

Our Government Team

Our  personnel are highly proficient in providing audit, interim accounting,  management consulting, and planning to federal, state, and local  government entities. Our experience in the government sector spans over  40 years.


We have several team members who are Certified Government Financial  Managers. Also, to keep up to date with regulatory developments, best  practices, guidance, and technical updates affecting government  entities, our team members attend training sessions locally and on the  mainland, and the firm maintains membership in the American Institute of Certified Public Accountants’ Governmental Audit Quality Center.

All professionals that we assign to engagements that are to be  conducted in accordance with governmental auditing standards are  required to have met the continuing governmental education requirements required by the Government Auditing Standards prior to the start  of an engagement. Each professional has an individualized continuing  professional education program that includes training in specialized  governmental accounting and auditing areas to ensure they will be  proficient in their current audit assignments as well as meet Government Auditing Standards.

N&K’s experience in the government sector is not only limited to providing professional financial services. We also employ a consultant who has provided customer service and leadership training to employees of major divisions of the State of Hawaii.