Hirohisa Kato is a licensed Japanese Certified Public Accountant and seasoned Audit Partner with over 30 years of experience spanning Big Four public accounting and mid-market advisory. A graduate of Waseda University (Bachelor of Commerce, 1993), he began his career at Deloitte Japan and built a distinguished track record across domestic and international audit engagements, IPO services, and cross-border transactions.

Hirohisa brings rare depth in both Japanese GAAP and IFRS, with significant hands-on experience in US GAAP environments gained during five years at Deloitte's Dallas office (2002–2007). Fluent in English and Japanese, he has served as audit partner for clients listed on the Tokyo Stock Exchange, NYSE, Korea Stock Exchange, Taiwan Stock Exchange, and Singapore Stock Exchange — all applying IFRS — as well as for companies pursuing Nasdaq listings in the United States.

Hirohisa has extensive experience supporting companies through the complexities of domestic and overseas public listings. His IPO-related work includes audit services, financial statement preparation, and IPO readiness assessments for companies pursuing listings on US exchanges (Nasdaq), as well as markets across Asia. He has served as engagement partner on SEC-registered offerings for foreign private issuers, including F-1 and S-1 filings, and has navigated complex valuation issues and SEC comment letter processes.

Hirohisa is proficient in IFRS, Japanese GAAP (J-GAAP), and US GAAP, and has practical expertise across a broad range of industries including information technology, manufacturing, retail, medical, financial services, and general services. He has served more than 30 domestic listed companies and numerous cross-border clients throughout his career.In addition to statutory audit, his practice encompasses sustainability assurance engagements, M&A due diligence, and advisory services for companies navigating complex accounting standards. He is a member of the Japan Institute of Certified Public Accountants (JICPA) and serves on the Sustainability Committee for Small and Medium-Sized Accounting Firms, contributing to the development of sustainability reporting and assurance practices in Japan.