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.

Form 990 What the watchdogs are watching

Several years have passed since the IRS revamped Form 990, Return of Organization Exempt from Income Tax, to its current, voluminous core form, which often needs numerous additional schedules.


Nonprofit entities and tax preparers seem to be getting a handle on the new form despite continued IRS modifications and clarifications. They are also becoming more comfortable with the document being publicly available upon request and published on websites such as Guidestar.org.


However, there are increased pressures from public scrutiny that should be making nonprofits and their advisers take a second look at their Form 990s. Not only is the IRS heavily examining these forms, but
watchdog agencies are also reviewing Form 990s so they can rate charities – and their rating reports
are gaining popularity with donors and grantors alike.

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