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Ying Chen, Tax Division Leader of N&K CPA accounting firm, standing in front of a white and blue background wearing a dark blue blouse and glasses.

Denny Nakayama

Business & Tax Principal, CPA, JD

Denny is a key driver in the growth in our advisory capabilities and leading strategic tax initiatives. His professional philosophy emphasizes innovation, collaboration, and understanding motivations to support client and team success so he can support them in reaching their goals.


Denny graduated from Iolani School, earning a Bachelor of Accounting with a Minor in Philosophy from the University of San Diego. He then went on to earn his Juris Doctor from the William S. Richardson School of Law. He is a Certified Public Accountant in the state of Hawaii and an inactive member of the Hawaii State Bar. Denny joined N&K in 2015 as a Senior Manager and became a Principal in 2019.


His community and industry involvements include the American Institute of Certified Public Accountants, Hawaii Society of Certified Public Accountants, CPAmerica, Ronald McDonald House Charities Hawaii, American Bar Association, Hawaii State Bar Association, Hawaii Estate Planning Council, and the Urban Land Institute Hawaii.

  • Industry Specializations

    • Construction
    • Real Estate
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