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.

Electronic Health Records - Time is running out to demonstrate meaningful use

2014 is the last year for Medicare-eligible professionals to initiate participation in the Medicare Electronic Health Record Incentive Program.
Those who are not meaningful users of certified Medicare electronic health records (EHRs) starting this year will be subject to a payment adjustment beginning on Jan. 1, 2015. The penalty will amount to 1 percent of covered professional services under the Medicare physician fee schedule.
By demonstrating meaningful use of a certified EHR this year, first-time reporters can qualify for an incentive payment equal to 75 percent of their Medicare-allowed charges up to a maximum annual cap of $12,000. And, if they continue to meet program requirements, they may receive additional payments of up to $8,000 and $4,000 in 2015 and 2016, respectively.

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