Members MANAGEMENT CEO Masato Minamizuka US CPA Director Naotake Ogino Japanese CPATax Accountant Hironori Ido Japanese CPATax Accountant Kensaku Kimura Japanese CPAUS CPACFA Charter Holder Christopher Studebaker Attorney Hiro Kakiya US CPA Aki Wakaida Japanese CPA Manager Yu Sunada Japanese CPA Noriko Nirei Japanese CPA Eri Hosoda US CPA Corporate Auditor Kentaro Oishi Japanese CPALabor and Social Security AttorneyTax Accountant Hideaki Tsuji Japanese CPATax Accountant TECHNICAL ADVISOR Morimasa Ueda Former Partner of Ernst&Young LLP Tatsuzo Hamajima Japanese CPA EXECUTIVE FELLOW Hiroyuki Sakai Former CEO of KPMG Japan Takehiro Kamigama Former CEO of TDK Corporation ADVISORY BOARD Toraki Inoue Former Worldwide Partner, Arthur Andersen Joseph P. Schmelzeis,Jr. Former Senior Advisor to the Ambassador at U.S. Embassy in Tokyo Hiroshi Nakata Former CFO of Yoshimoto Kogyo Co., Ltd. Hiroki Akiba CEO of ACT Global Co., Ltd.