Mark M McCormick, Certified Public Accountant

Kūlia i ka Nuʻu: Excellence as a Daily Practice in Finance

“Strive for the summit” was Queen Kapiʻolani’s motto. In finance, reaching the summit is a matter of doing the fundamentals well, every month.

By Mark M. McCormick, CPA · October 20, 2026 · 4 min read
Mark M. McCormick, CPA

Kūlia i ka nuʻu means “strive to reach the summit.” It was the motto of Queen Kapiʻolani, and in Hawaiʻi it is still a call to excellence. We have clients in Hawaiʻi and the phrase has stayed with me, because it describes how my team and I approach work for every client: excellence is not a single achievement but a practice.

Excellence in the fundamentals

The summit for most companies is something concrete: a refinancing on better terms, a Series A, a sale, a successful handoff to the next generation. Every one of those depends on fundamentals done well:

Raising the bar over time

We look for one meaningful improvement each quarter: a faster close, a cleaner chart of accounts, a better margin report by product or customer. Small, steady gains compound.

Helping clients climb

Over 35+ years in agriculture, food and beverage, I have helped companies raise institutional capital, prepare for an IPO, cut production costs and complete turnarounds. None of those started with a leap. They started with an honest look at where the company stood and a plan for the next step.

A phrase used with care

Kūlia i ka nuʻu carries real history, and we use it with respect. For us it is a reminder to keep striving: for our clients, our team and ourselves.

If your company has a summit in view, book a 30-minute call and let’s talk about the route.

Read about all seven values on our values page.

Looking for a finance partner who works this way?

My team and I serve clients in California, Texas and Hawaiʻi, remotely and on site. Start with a 30-minute call.

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Mark M. McCormick, CPA
Mark M. McCormick, CPA is a fractional CFO for food, agriculture and beverage companies, with 35+ years as a controller, CFO and CEO in the industry. More about Mark