Susumu Kitsunai
Representative Partner
Susumu Kitsunai involved in audit of medium-sized to large companies of various industries at Deloitte Touche Tohmatsu Tokyo office from 1997 to 2002.
In 2002, he opened Kitsunai CPA Office in Shinjuku, Tokyo, and later joined the Bangkok office of BDO Group, a major European and American accounting firm.
There, he was engaged in various consulting services for Japanese companies investing (expanding) in Thailand, accounting and tax processing services,
and coordination of accounting audit services.
He left BDO in 2004 and established Asia Alliance Partner Co., Ltd. in Thailand. Currently, the company has offices in Thailand, Vietnam, Indonesia, India, Mexico, and Tokyo,
and provides accounting, tax, and legal services to Japanese mid-sized companies and companies expanding overseas.
He engaged in audit practice at Kitsunai CPA Office and Yasumori Audit Corporation since he left Tohmatsu, and in 2022 founded CREA AUDIT CORPORATION where he became its representative partner.
－ External Auditor, Kaga Electronics Co., Ltd. (listed on the Tokyo Stock Exchange Prime Market)
－ Outside Director and Audit Committee Member of Agent Insurance Group, Inc. (a company listed on the Nagoya Stock Exchange Main Market)
Hideki Tsukada has a demonstrated history of working in the financial statements audit at Deloitte Touche Tohmatsu Tokyo office for
three and a half years. After leaving Tohmatsu in 1999, he involved in international taxation practice at PricewaterhouseCoopers (PwC)
Tokyo office for over five years, providing tax filing services and international tax consulting to foreign companies, as well as tax
consulting on M&A and organizational restructuring for investment fund companies. From 2004, as a manager in charge of Japanese business
in GuangDong Province in China at PricewaterhouseCoopers Guangzhou office, he provided tax consulting, including transfer pricing taxation,
to Japanese companies expanding into southern China. In 2007, he founded Asia Alliance Partner Japan Co., Ltd. together with Susumu Kitsunai,
a former colleague from his days at Deloitte Touche Tohmatsu. He is currently the representative of Tsukada CPA Office.
After returning from China, He engaged in audit practice at Yasumori Audit Corporation and Kaika Audit Company, and in 2022
participated in the establishment of CREA AUDIT CORPORATION as a partner.
－ External Auditor, Link-U Co., Ltd. (listed on the Tokyo Stock Exchange Prime Market)
－ External Auditor, Yayoi Co., Ltd.
Takahisa Koyama has extensive experience in the financial statements audit at Shinwa Audit Corporation (now KPMG Azsa LLC)
and Chuo Audit Corporation (then a member firm of PwC). After leaving the same firm, he established Takahisa Koyama Tax & Accounting Office
(now Koyama Tax Accountants' Corporation), while also engaged in audit practice at Yasumori Audit Corporation. He became a managing partner in 2008
and managed the audit of listed companies as a lead audit partner until 2021. In 2022 he participated in the establishment of
CREA AUDIT CORPORATION as a partner. He is currently the representative of Koyama Tax Accountants' Corporation.
Hideo Terashima fully involved in audit practice at Deloitte Touche Tohmatsu Tokyo office. After leaving Tohmatsu, he started his own office,
Hideo Terashima Tax & Accounting Office, while also engaged in the audit of listed companies at Yasumori Audit Corporation.
In 2022 he participated in the establishment of CREA AUDIT CORPORATION as a partner. He is currently the representative of Hideo Terashima Tax & Accounting Office.
Masakazu Wakabayashi
Partner
Masakazu Wakabayashi has strong professional experience in the financial statements audit practice mainly in the audit engagement of manufacturing
companies at KPMG (now Ernst & Young ShinNihon LLC), and became a partner in 1998. He established Masakazu Wakabayashi Tax & Accounting
Office when he left KPMG. Later he involved in the audit of listed companies at Yasumori Audit Corporation and became a managing partner in 2008.
In 2023 he participated in the establishment of CREA AUDIT CORPORATION as a partner.
