Company
Introduction
be of good use expertise and zeal
The two “A”s of A&A Partners represent assurance services, in which we assure sincere disclosure of our clients’ managements, and advisory services, in which we support clients’ fair business activities.
In assurance services, which require fair judgment, we always have an independent mind and arm’s-length relationship with our clients’ management, as a guardian of the securities market.
In advisory services for the support of our clients’ growth, we build a mutual relationship of trust with management, maintaining our expertise and zeal like a physician for our clients.
Our spirit is one of maintaining fairness and doing the “right thing” for our partners. Therefore, in principal, in order to retain our independence, we do not provide both assurance services and advisory services to the same client. In relationships with both clients and colleagues, we aim to build partnerships of trust and to grow together.
Message from Managing Partner
reliable accounting firm
A&A Partners hold “Be of Good Use” as our guiding precept and we are expected to remember the precept whenever we decide something. We provide two main services, assurance services and advisory services, which are reflected in the name of our firm. Assurance services include audits for listed companies and audits under the Companies Act. Advisory services include such services as assisting in an initial public offering (IPO) and corporate valuation services, support for adoption of International Financial Reporting Standards (IFRS).
In assurance services, we recognize it is very important to understand clients. If we do not understand clients, we could not meet the requirement as the professional. We recognize quality as a matter of the highest priority. If our quality level were low, we would not be able to embody our guiding precept, “Be of Good Use,” and would cause great trouble for our clients.
We require our staff members to be highly skilled professionals. We hold or attend training course any time if necessary and acquire sufficient knowledge and skill required as professionals aiming to be of good use.
We use an electronic work-paper system developed in-house to secure the expected assurance level and improve the efficiency of our work. This enables us to provide high-quality audit services efficiently.
We establish the system which provides high-quality audit services at a reasonable cost by continuous investment in human resources and improvement of quality.
In regard to advisory services, we also recognize it is important to understand clients. We need to provide suitable services to our clients based on sufficient understanding of clients. We provide such wide-ranging services as M&A services, financial due diligence services, supporting IPOs, assisting IFRS adoption, and facilitating business restructuring.
Recently, the number of companies going public has been increasing. Therefore, we are actively expanding the services headed by our experienced partners in IPO services, more than 50 companies of success in the past.
With regard to IFRS, we recognize it is very important to understand clients. We provide suitable services to clients. To prepare for IFRS, usually companies are required to conduct large-scale of reforms in business process such as modification of IT systems. Piecemeal reforms might bring companies risk of wastefulness. We have established a structure in our firm to assist clients in making a smooth changeover to IFRS.
We believe that audit firms will become differentiated in the future respectively according to its field of expertise responding to clients’ such characters as industries, scale, globalization. In assurance services, we provide high-quality and efficient audit services mainly to small and medium-sized companies. In advisory services, we pledge to support the client’s business with tender attention and enough experience.
More and more companies might expand their business outside of Japan in the future. Regarding this circumstances, we joined Morison Global, the global association of independent accounting and consulting firms extending over 60 countries. Morison Global features the advantage of networks in Southeast Asian countries that Japanese companies recognize as significant market recently. We have close relationships with tax accounting firms, law offices and other professionals. Under these relationships, we provide multipronged services to clients.
A&A partners is a group of Certified Public Accountants always keeping it in mind. “Be of Good Use”
Our guiding precept
Be of good use
1）Contribution to the security market
2）Contribution to clients
3）Contribution to colleagues
We are expected to be useful as people and as specialists. We hold “Be of Good Use” as our firm’s guiding precept in consideration of the need to be useful with humility and caution and, needless to say, making our best effort as specialists.
With regard to our guiding precept, we contribute to security markets, our clients, and our internal and external colleagues as specialists.
Corporation profile
As of March 1, 2025
| Corporation Name | A&A Partners |
| Established | July, 1990 |
| Capital | 60 million yen |
| Location | Tokyo Office: D Square 2nd Floor, 1-16-11 Nihonbashi Chuo-ku Tokyo, Japan 103-0027 |
| Partner | Hiroaki Kagami Hiromi Ito Yosuke Ohta Kenji Oka Kenji katada Masahiro Kamijo Hisayuki Kima Koichi Saito Tadashi Sato Satoshi Terada Koji Nagatoshi Mayu Machida Hiroyuki Matsumoto Hideki Miura Daisuke Miyanohara Masahito Murata Takeshi moriwaki Hitoshi Yoshimura |
| Number of Partner and Staff Members | Partner : 18 CPAs : 31 CPAUS : 3 CISA : 3 others : 38 ーーーーーーーーーーー Total of 93 |
| Number of audit clients | Audits under the Financial Instruments and Exchange Act and the Companies Act : 37 Audits under the Companies Act : 29 Audits for non-profit organization, labor union : 8 Other statutory audits : 8 Voluntary audits : 45 ーーーーーーーーーーー Total : 127 |
Alliance
Joining Morison Global
In August 2011, we joined Morison Global, the global association of independent accounting and consulting firms, which has over 290 offices and 11,000 staff members worldwide.
Morison Global is made up of high-quality, full-service, member firms in all key locations worldwide in order to meet the cross-border needs of even the most complex business models.