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.

Change Orders: Generate, authenticate, substantiate

Construction projects that proceed exactly as planned are rare. Experienced contractors understand how to effectively generate, authenticate and substantiate change orders to avoid legal battles and be fully compensated for work performed.

Generate: Where it all begins
The challenge to achieving a successful change order starts with the original contract. Your attorney can assist by using language in the contract that clearly explains change orders
that require additional compensation and assigns financial responsibility for those changes.

Or, your attorney should at least make sure that you understand how the contract treats change orders. For example, changes caused by unforeseen job-site conditions, such as soil problems, are usually the owner's responsibility. However, you will likely be responsible for paying for
changes caused by work-related problems such as delays in material deliveries that create schedule changes.

Read More