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.

Tax Update Links

  • Tax Announcement 11-09 - Department of Taxation Announcement No. 2011-09
  • Senate Bill - A Bill For An Act
  • Tax Announcement 11-10 - Department of Taxation Announcement No. 2011-10
  • Department of Taxation Announcement No. 2011-22 - General Excise Tax Rate Applicable to Previously Exempt Transactions Under Act 105, Session Laws of Hawaii 2011 (Act 105)
  • Department of Taxation Announcement No. 2011-21 - Act 91, Session Laws of Hawaii 2011, Relating to Conformity of the Hawaii Income Tax Law to the Internal Revenue Code
  • Department of Taxation Announcement No. 2011-20 - Act 97, Session Laws of Hawaii 2011, Relating to Taxation
  • E-file Schedule GE-1 -
  • E-file Schedule GE-1 - September 2011 Letter to Taxpayer                                
  • E-file Schedule GE-1 - Announcement No.2011-26 - Information Reporting Under Act 105, Session Laws of Hawaii 2011
  • E-file Schedule GE-1 Instructions - September 2011 - Schedule GE-1 Instructions 2011
  • E-file Schedule GE-1 - Tax Information Release No. 2011-04 - Tax Information Release No. 2011-04
  •