Directors
Director-
Toraki Inoue
Representative Director and President / Japanese CPA
Toraki Inoue joined Arthur Andersen in 1980 and worked in the firm’s New York office from 1987 to 1992. He later served as Worldwide Partner of Arthur Andersen, and subsequently as Partner of KPMG AZSA LLC before leaving the firm in 2008. He currently serves as Outside Audit & Supervisory Board Member of both Aozora Bank, Ltd., and Hokuetsu Corporation and as Outside Director of Fudo Tetra Co., Ltd..
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Shuichi Sakurada
Managing Director / Japanese CPA
Shuichi Sakurada joined Arthur Andersen in 1985 and later became National Partner. After gaining audit experience, he was transferred to the business consulting division, where he led ERP, consolidation, and EPM implementation consulting. He currently serves Senior Research Fellow at the Japan Association for Chief Financial Officers, Outside Auditor of NIPPON COKE & ENGINEERING CO., LTD., and Corporate Auditor of thinkrun Holdings Co., Ltd.
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Naohiko Hasegawa
Director / Japanese CPA
After joining Arthur Andersen in 1988, Naohiko Hasegawa was engaged in audit work for companies reporting under U.S. GAAP. From 2005 to 2010, he worked at a foreign-affiliated consulting firm, where he supported clients in implementing internal controls. Since joining the firm at its establishment in 2010, he has been engaged in research on developments in Japanese GAAP, U.S. GAAP, and IFRS, as well as on trends in disclosure requirements.
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Hiroyuki Ikeuchi
Director / Japanese CPA
Hiroyuki Ikeuchi joined Deloitte Touche Tohmatsu LLC in 2000 and spent 11 years in the audit division, where he was engaged in financial statement audits, IPO support, and IFRS implementation support. He joined our firm in 2011. Since then, he has provided a wide range of consulting services related to accounting fraud, from fraud investigations and support for responding to investigations to assistance in developing and implementing recurrence prevention measures.
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Manabu Ofuku
Director / Japanese CPA
Manabu Ofuku joined TKC Corporation in 1995 and was engaged in programming for accounting systems. After joining ChuoAoyama Audit Corporation in 2001, he worked on numerous statutory audits, including audits of SEC-registered companies, as well as U.S. GAAP conversions, IFRS implementation support, and IT audits. He joined our firm in 2013 and is currently engaged in IFRS implementation support, fraud investigations, and support for prior period restatements.
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Kiyonori Matoba
Director / Japanese CPA / U.S. CPA
After joining the Kyoto office of ChuoAoyama Audit Corporation in 2005, Kiyonori Matoba was engaged in audits of U.S. SEC-registered companies and other clients. He subsequently worked on IFRS implementation advisory services for major listed companies in Japan, including a leading telecommunications company. He joined our firm in 2016 and has since been engaged in a broad range of accounting advisory services, including IFRS implementation support, IPO support, internal control development, financial closing support, and financial closing acceleration support.
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Lingna Ruan
Director / Chinese CPA / U.S. CPA
Lingna Ruan joined KPMG in China in 2004 and was engaged in audit and accounting advisory services for foreign-affiliated companies and other clients. From 2012 to 2014, while on secondment to KPMG AZSA LLC, she worked on financial statement audits and IFRS implementation support. She joined our firm in 2018 and is currently engaged in the preparation of financial statements under IFRS and U.S. GAAP, support for IPOs in Japan and overseas, overseas subsidiary management support, M&A transaction support, and fraud investigation support.
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Atsushi Usuda
Director / Japanese CPA / U.S. CPA
Atsushi Usuda joined Deloitte Touche Tohmatsu LLC in 2008 and was engaged in audit and advisory services for global companies, including a four-year secondment to Deloitte US from 2013. He joined our firm in 2020 and has since provided financial closing support, IFRS implementation support, and overseas subsidiary management support to global companies. With 10 years of international experience, he has particular expertise in serving global companies.
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Futoshi Hirai
Director / Attorney-at-law
Futoshi Hirai served as a public prosecutor for approximately 10 years from 2011, where he was engaged in the investigation of a wide range of criminal cases. For two of those years, he was seconded to a law firm in Tokyo, where he focused primarily on crisis management matters, including corporate misconduct, as well as cases involving economic law. He joined our firm in November 2021 and has since been engaged primarily in fraud investigations and related support in connection with corporate misconduct, including accounting fraud, as well as support for timely disclosures associated with such matters.
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Hidetaka Asaumi
Director / Japanese CPA/ CFE
After passing the CPA Examination in November 2008 while still in his third year of university, Hidetaka Asaumi joined KPMG AZSA LLC as a part-time staff member in December of the same year. In April 2010, he became a full-time member of the firm and gained experience in audit engagements. Since joining our firm in 2015, he has been involved in numerous engagements, including IFRS implementation support, financial due diligence, accounting and financial closing support, fraud investigations, and support for prior-period restatements.
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Yuki Ban
Director/ Japanese CPA / U.S. CPA
Yuki Ban joined Ernst & Young ShinNihon LLC in 2009 and was engaged in audit services for major manufacturers and other companies in Japan and the United States reporting under U.S. GAAP and IFRS. He later worked at a business company before joining our firm in 2022. In addition to IFRS implementation support, he has particular strength in cross-border IPO support, drawing on his experience in preparing a Taiwanese company for a TSE listing.
Senior Manager
Senior Manager-
Toru Kikegawa
Manager / Japanese CPA
Toru Kikegawa Ernst & Young ShinNihon LLC in 2008 and was engaged in audit services. After gaining experience as a finance manager at a business company and in the development of accounting systems at a systems company, he joined our firm in 2018. In addition to his audit experience, he draws on his background in accounting and systems development to provide support that reflects not only theory but also practical operations.
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Yoshitaka Morimoto
Manager / Japanese CPA
Yoshitaka Morimoto joined KPMG AZSA LLC in 2010 and spent approximately eight years in the audit division, where he was engaged primarily in financial statement audits and internal control listed companies in Japan particularly in the manufacturing sector. Since joining our firm in 2018, he has been involved in IFRS implementation support, support for financial closing and disclosure processes, IPO support, including experience with IFRS-based IPO listings, and internal control development support, as well as numerous fraud investigations and prior-period restatement engagements.
Managers
Manager-
Makoto Ikegai
Manager / Japanese CPA
Makoto Ikegai joined KPMG AZSA LLC & Co. in 2004 and was seconded to KPMG China (Shenzhen) from 2018 to 2022. He joined our firm in 2024. During his time at the audit firm, he was engaged in IFRS-related work for a major general trading company, while also providing accounting advisory services in the natural resources sector and serving as an instructor for specialized training programs. Drawing on his audit firm experience and his assignment in China, he has broad expertise ranging from accounting to valuation services, with a particular focus on overseas business, especially in China.
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Yuma Ishida
Manager / Japanese CPA
Yuma Ishida joined Ernst & Young ShinNihon LLC in 2015 and was engaged in financial statement audits and internal control audits of listed Japanese companies in banking, asset management, and information and communications industries. Since joining our firm in 2021, he has been engaged in a wide range of advisory engagements, including the implementation of the Board EPM platform, IFRS implementation support, financial reporting and disclosure assistance, fraud investigations, and support for the restatement of prior-period financial statements.
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Yosuke Imaseki
Manager / Japanese CPA
After working in business company, Yosuke Imaseki joined Deloitte Touche Tohmatsu LLC in 2008 and was engaged in the audit of listed companies in Japan as well as accounting advisory services, including IFRS implementation support and accounting and financial reporting assistance. Since joining our firn in 2020, he has been engaged in a wide range of advisory services, including accounting and financial reporting support under both JGAAP and IFRS, IFRS implementation support, fraud investigations, and assistance with the restatement of prior-period financial statements.
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Yudai Ota
Manager / Japanese CPA
Yudai Ota joined Deloitte Touche Tohmatsu LLC in 2013 and was engaged in audit services. From 2018, he worked in the restructuring practice of PwC Advisory LLC, where he gained experience in turnaround planning and support for responses to monitoring by financial institutions. He joined our firm in 2023. Drawing on his expertise in both audit and advisory services, he is engaged in IFRS implementation support, financial closing support, and related services.
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Mika Kanesaka
Manager / U.S. CPA
After gaining experience in support for the implementation of consolidated accounting at ChuoAoyama Audit Corporation, Mika Kanesaka transferred to CSC (now Fujitsu Limited), where she was engaged in the design, development, and implementation support of consolidated accounting systems. She joined KPMG AZSA LLC in 2008 and was engaged in audit services under both IFRS and J-GAAP. Since joining our firm in 2012, she has been involved in numerous engagements, including IFRS implementation support and support for the development of EPM and consolidated accounting system environments.
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Keiji Sugimoto
Manager / Japanese CPA
Keiji Sugimoto joined O-HARA Academy in 2010 and worked as an instructor in Financial Statement Theory for CPA examination candidates. He later joined KPMG AZSA LLC in 2014 and spent nine years in the audit division, where he was engaged in audit services for leasing companies and real estate companies. He joined our firm in 2023. Drawing on his experience as both an instructor and an audit professional, he is engaged in IFRS implementation support and support for IFRS-based financial closing and disclosures.
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Kosuke Suzuki
Manager / Japanese CPA
Kosuke Suzuki joined Deloitte Touche Tohmatsu LLC in 2016. For approximately eight years, he was engaged in audit services for a wide range of entities, including manufacturing companies, service providers, and specialized trading companies, as well as educational institutions and public interest entities. Since joining our firm in 2024, he has been engaged in a variety of practical advisory engagements, including IFRS implementation support, assistance with the restatement of prior-period financial statements, and support for the implementation of consolidated financial reporting systems.
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Gloria Chen
Manager / Chinese CPA / U.S. CPA / CFE
Gloria Chen joined KPMG (China) in Shanghai in 2006 and was engaged in audits under IFRS and Chinese accounting standards. From 2011 to 2014, she was seconded to KPMG AZSA LLC, where she worked on audits under U.S. GAAP and IFRS. She joined our firm in 2014 and has since been engaged in support for the preparation of IFRS consolidated financial statements for U.S. listings, TSE listings, and M&A transactions, as well as support for IFRS implementation, the adoption of new accounting standards, J-SOX, and internal audit.
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Hisashi Nakata
Manager / Japanese CPA
Hisashi Nakata joined Ernst & Young ShinNihon LLC in 2008 and was seconded to the United States for two years beginning in 2014. He joined PwC Advisory LLC in 2018, where he worked as a deal advisor on engagements including support for mid-term business plan development and global organizational restructuring. He joined our firm in 2020 and has since been engaged in IFRS implementation support, financial due diligence and PMI, support for improving financial closing and accounting operations, and fraud investigations.
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Masataka Nakamura
Manager / Japanese CPA
Masataka Nakamura joined KPMG AZSA LLC in 2010 and was engaged in audit services under IFRS and J-GAAP. He later gained experience at an accounting consulting firm in PMI, IPO support, and financial due diligence, before joining our firm in 2022. Since then, he has been engaged primarily in IFRS implementation support, support for IFRS-based financial reporting and disclosures, and IFRS-based IPO support.
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Megumi Nakamura
Manager / Japanese CPA / CFE
Megumi Nakamura joined KPMG AZSA LLC in 2008. After gaining extensive audit experience under both Japanese GAAP and IFRS, she was seconded to KPMG China (Shanghai) from 2020 to 2022, where she provided audit and advisory support to Japanese companies operating in China. Upon returning to Japan, she joined KPMG Forensic & Risk Advisory (FRA), where she was engaged in fraud risk-focused audit support services, as well as accounting fraud investigations and related matters. Since joining our firm in 2026, she has primarily been engaged in fraud investigations and in providing support for the restatement of prior-period financial statements.
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Mitsugu Yamaguchi
Manager / Japanese CPA
Born in Sendai, Miyagi Prefecture, Mitsugu Yamaguchi joined Ernst & Young ShinNihon LLC in 2009. Over the course of 16 years, he was engaged in the audit of domestic and global companies in the power and technology sectors as well as IPO companies under both Japanese GAAP and IFRS. He also provided support for IFRS implementation projects. Since joining our firm in 2026, he has been primarily engaged in IFRS IPO support, assistance with investigation-related responses, and support for the restatement of prior-period financial statements.
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Naoki Yoshida
Manager / U.S. CPA
Naoki Yoshida joined KPMG Mexico (KPMG Cardenas Dosal) in 2008, where he was engaged in supporting Japanese companies and in audit services under local accounting standards and IFRS. Since joining our firm in 2013, he has been involved in numerous engagements, including IFRS implementation support and financial closing support, as well as support for overseas subsidiaries in local jurisdictions such as the United States. He has extensive experience working in both English and Spanish.
Counsels
Counsel-
Teruo Ozaki
Counsel / Japanese CPA
Teruo Ozaki is a former Managing Partner of the Audit Division at Arthur Andersen. He has served as Partner and Deputy Managing Partner of Asahi & Co. (currently, KPMG AZSA LLC), Outside Director of MUFG Bank, Ltd., Outside Audit & Supervisory Board Member of Kirin Holdings Company, Limited, Outside Director of ORIX Corporation, Outside Audit & Supervisory Board Member of Sumitomo Riko Company Limited, Outside Director and Audit and Supervisory Committee Member of Kansai Airports, and Auditor of Japan Philanthropic Association, among other assignments.
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Yuji Yamamoto
Counsel / Japanese CPA
Yuji Yamamoto is a former Managing Partner of Business Consulting at Arthur Andersen Japan. He has served as Director and President of Asahi Andersen (current PwC Japan LLC), Representative Director and President, Kokusai Motorcars Co., Ltd., Director of Nikko Cordial Corporation, Outside Corporate Auditor, Obayashi Road Corporation, Outside Corporate Auditor, Zensho Holdings Co., Ltd., Outside Corporate Auditor, Coco’s Japan Co., Ltd., Outside Director of Ryobi Limited, and Outside Director of SI Holdings plc., among other assignments.
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Hiroyuki Takanami
Counsel / Japanese CPA
Hiroyuki Takanami joined Arthur & Young (now KPMG AZSA LLC) in 1984.He is a former Chief Executive Officer of KPMG AZSA LLC, former CEO of KPMG Japan, and former President of KPMG Consulting Co., Ltd. He currently serves as Outside Director of Paloma Co., Ltd., Auditor of Trust Forum Foundation, Auditor of The Sumitomo Foundation, and External Audit & Supervisory Board Member of Mitsui & Co., Ltd.