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.


To assure our  clients that our firm provides quality service,  we have undergone peer reviews every three  years since 1990. A peer review is a process  in which activities of a professional are  audited by members of the same profession.  In other words, another group of auditors  audited our firm. In every review we have had,  our firm  received an "Unmodified" opinion  with no letter of comment. This means that our  firm's system of quality control for our accounting and auditing practice met and  complied with the quality control standards  established by the American Institute of  Certified Public Accountants (AICPA). The  AICPA is the premier national professional  association for all CPAs in the United  States.