Not your ordinary business services firm…

Kama’aina Business Services, Inc.  was organized by Sandra Jones in the year 1998 upon her return from retirement.  It has been the successor of  Kama’aina Tax Services and Bookkeeping, Inc. organized in 1988 in Honolulu, Hawaii, USA.  Its forerunner began in 1975 on the U. S. Mainland where it operated under a different name from Mobile, Alabama and Denver, Colorado.  Its territory spanned some 5 states of the U. S. Mainland. In the year 1986, it began anew in the Hawaiian islands and advanced to various Asian and European countries.

Today, Kama’aina Business Services is the dba of Makai Innovations, Inc. of Hawaii.

Sandra Jones has some 50 years of experience in the applications of U. S. Tax Law and of that, some 17 years in varying foreign tax law applications. Prior to dealing with her small business specialty, she spent ten years in ‘Corporate America’ where she attained Chief Financial Officer position of a telecommunications manufacturing company, a subsidiary of a major Japanese manufacturer.  It’s clear, Sandra Jones’ background is weighty in both public accounting and private industry accounting and business.

Accomplishments include invitations from select peoples who recognized the talents of Sandra Jones.  In 1993, she was chosen as one of a few by The  Wharton School of the University of Pennsylvania to join in a delegation to Russia to represent and to discuss the development of accounting standards and procedures for the preparation of financial statements as reported in private enterprise.  Details regarding Generally Accepted Accounting Principles (GAAP) rules in the U. S. and applicable with international accounting principles and the role auditing plays in financial reporting.  Further, their interest was in business environment and various forms of business organizations, their local requirements and public/ private sources of capital and taxation.

In 2002, She was chosen to join Dr. C. S. Agnes Cheng, professor at the Bauer College of Business, University of Houston, regarding a delegation to China.  The topic of interest was the impact that accountants in the U. S. would have on the Chinese accountancy programs.  Overall, promotion of international understanding between the countries and its citizens/companies was the primary concern.

Again in 2002, she was appointed delegation leader to Cuba by The Secretary of State, Joyce Hazeltine of the State of South Dakota.  The purpose was to lead a group of business and industry leaders from South Dakota to Cuba to share in a mutual exchange of business experiences with counterparts in Cuba.  The Office of Foreign Assets Control grants licensing for humanitarian and educational purposes.  The delegation was issued a travel permit by the U. S. Treasury Department.

Unfortunately, Ms. Jones was not able to attend. However, the recognition was given her and she felt grateful that her peers recognized her accomplishments.

In 2002 and 2003, ‘United Who’s Who’ awarded Ms. Jones a listing in their Registry as an acknowledged professional in her field.

Makai is a very different kind of service firm.
It’s not just about numbers…Don’t you want more from your accountant?
The long time experience speaks for itself, in that practice is supposed to ‘make perfect’ those tasks that ‘get the job done’.  However, at MAKAI, we utilize that experience to save you the most money.  Do you think you are unique in your type of business?  We have found that no two businesses are exactly the same. In fact, We handle work that most accountants walk away from, structuring a client’s business entities that are best suited for our clients long range goals. We also  provide international consultations.


We adhere to the highest standards of conduct as established by any of the popular associations of Tax Professionals.  Our delighted clients stay with us for years because they believe their financial needs are always handled with honesty and integrity.


At Makai, we bring both experience and professionalism  to the table.  We analyze your financials and help you in tax planning at the corporate and partnership levels of business. We will structure your entities for maximum profitability, design a chart of accounts for each entity so that your bookkeepers can help you maximize your bottom line while legally maintaining the least amount of taxable income.

We spend the time to get to know your business intimately and understand your personal goals so that we can make solid suggestions aimed at improving your profitability throughout the year as well as during your final quarter of your fiscal year.  Regardless of your location, we are available by appointment for face-to-face consultations or phone conferences.    We do not micro-manage your business nor do we do in-house accounting and office services.  We believe that your relationship with your tax professional should be one of ongoing communication on a consulting basis year round.

We reserve the right to reject clients following an initial interview. We also require our small businesses (defined as having revenue up to $50,000,000) to show proof of gross income from the  primary operations entity exceeding One Million U.S Dollars per tax year.

Recent Posts

The Difference Between Tax Evasion and Tax Avoidance is Tax Planning…and,

Judge Learned Hand, circa 1910.

Federal Judge Learned Hand (circa 1910)

Federal Judge Learned Hand said in Helvering vs Gregory 69F (2d Cir. 1934), “anyone may so arrange his affairs that his taxes shall be as low as possible:  he is not bound to choose that pattern which will best pay the treasury: there is not even a patriotic duty to increase one’s taxes.”

THIS CASE WAS AFFIRMED by the U. S. Supreme Court in Gregory vs Helvering, 293 U. S. 454 (1935).   The U. S. Supreme court further agreed, “The Legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them by means which the law permits, cannot be doubted”.