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.

Charity Navigator’s new focus on results causes concern

Charity Navigator’s decision to add Results Reporting as one of its main criteria for awarding its coveted stars has generated concern in nonprofit boardrooms across the nation – especially among those with long-standing four-star ratings.


Based on Charity Navigator’s early research on nonprofits’ results reporting, concern is likely in order. Panic, however, is not. While Charity Navigator is now posting results reporting-based data for some of the 6,000-plus nonprofits it rates, no organization’s star ratings will be affected for a few years.


In its announcement of the evolving change, the charity ratings organization noted that “this analysis will not impact any charity’s star rating until we have gathered the data for all 10,000.” It went on to note that it may need four years to complete the complex analysis necessary.

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