I’m specialized in financial services banking and capital markets. Currently, I lead local GAAP audit work for international financial institutions and Japan local banks as an audit engagement partner. Further, I provide regulatory advices to both in banks and broker dealers for more than 10 clients as an engagement partner. My specialty includes both accounting/audit and regulatory advisory for international financial institutions as well as domestic institutions. Through wide coverage of my skill, I also contribute to be liaison function to pursuit for FS opportunities. Outside of firm activity, I am a chairman of general policy committee of Japan Institution of Certified Public Accountant in which I currently lead to draft audit standard for financial bench mark.