Makoto Ushiyama

Certified Public Accountant

Certified Information Systems Auditor (CISA)

After working for a computer manufacturer, he worked for Deloitte Touche Tohmatsu LLC, where he engaged in global offerings under IFRS, Japanese GAAP and US GAAP, as well as auditing related to IPOs under US GAAS and Japanese GAAS, with a focus on industries such as finance, real estate, technology media and telecommunications, retail and energy.

Currently, he is in charge of advisory services in the current division, focusing on industries such as finance, real estate, IT, gaming, retail and healthcare, in a wide range of areas such as supporting the adoption of IFRS, strengthening internal controls and supporting IPOs under IFRS in Japanese and US markets.