| Contractor, Nayak & Kishnadwala came into existence on 1st April 2002 on the merger of the following six firms: |
- H.M. Contractor & Co. (a partnership firm established in the year 1936)
- S.S. Nayak & Co. (a partnership firm established in the year 1951)
- R.B. Patel & Co. (a partnership firm established in the year 1949)
- Contractor & Bhatia (a partnership firm established in the year 1991)
- R.B. Patel & Associates (a partnership firm established in the year 1984)
- Kishnadwala & Co. (a partnership firm established in the year 1970)
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| The following two firms have merged their practices into CNK with effect from 1st April 2007 |
- Maniar & Maniar (a partnership firm established in the year 1991) and
- M.P. Sampat & Co. (a proprietory concern established in the year 1997).
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| With effect from 1st April 2011, A. J. Shah & Co. (Audit) (a partnership firm established in 1977) has merged its practice into CNK. |
