Joined Arata Audit Corporation (currently PwC Japan Limited Liability Audit Corporation) in 2008 and has since been involved in a wide range of financial statement audits, including those under the Companies Act, Financial Instruments and Exchange Act, AUP, and referral audits. Additionally, he has conducted internal control audits (J-SOX, US-SOX, Companies Act), led internal audit projects, and provided internal control and accounting advisory services for listed and non-listed companies, small and medium-sized enterprises (SMEs), and foreign-affiliated corporations.