 As a Japanese CPA, more than 15 years audit experiences including J SOX mainly for listed companies under Japanese GAAP (for financial institutions and business companies). As a project manager, I provided various advisory services such as a Financial/Accounting advisory services, US GAAP and US SOX implementation advisory services, IFRS implementation advisory services and ERM(Risk) advisory services. At foreign insurance group in Japan, as a deputy controller, I took a lead for first year of J GAAP consolidation, which includes establishment of the consolidation process, and standardization of its process the year after. I also involved US GAAP closing, technical accounting department and some projects such as a closing acceleration project etc. I deeply involved in setting up of Deloitte Tohmatsu Talent Platform’s business and I provides the solutions for various client needs regarding the resource issues.