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.

Medical liability premiums: Where do they go from here?

A ballot initiative in California this November could have implications for tort reform legislation in other states and ramifications for future
medical liability insurance premiums.

Voters in the Golden State will be deciding whether to raise the cap on noneconomic damages in medical malpractice awards from $250,000 to more than $1.1 million with mandatory cost-of-living adjustments.

If the ballot passes, its fiscal impact on state and local government medical malpractice costs is expected to be "at least in the low tens of millions of dollars annually, potentially ranging to over $100 million annually," according to California's Legislative Analyst's Office...

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