HLS Global Group is an international accounting and business advisory firm that provides accounting, tax, audit, advisory, and consulting services. Founded in 1990, HLS Global has grown to over 250 professionals serving clients in the U.S., Japan, Mexico, India, Germany, and UAE. While catering to the business requirements of Japanese subsidiaries operating abroad, HLS Global also provides comprehensive solutions to non-Japanese multinational companies in Japan.
The HWS Group provides tax consulting, audit, legal, and corporate consulting services for medium-sized enterprises and family-owned companies in Germany. With a rich, nearly 100-year history, HWS has cultivated a company culture characterized by continuous personal and professional development as well as open communication and fun.
Our vision is to become the most trusted accounting and advisory firm in the world. To realize this vision, we aim to increase the quality of life and financial wellbeing of all of our stakeholders, including our valued clients, dedicated employees, and essential partners.
As we enter 2025, many Japanese companies are facing economic headwinds domestically, generating an immense sense of eagerness for overseas expansion. Fortunately, through ASTHOM Partners—our Japan-led accounting, tax, and advisory network—HLS Global is poised to provide an expanding array of services to help Japanese companies conduct business in more countries than ever before. We sincerely believe that supporting the success of Japanese companies abroad brings economic prosperity back home, which generates a higher quality of life for all associated with Japan.
Our accomplishments as well as our aspirations are only possible due to the entrepreneurial spirit of our incredible employees and the profound bonds we share with our partners and clients. This year, once again, we invite you to play a significant role in bringing the HLS Global vision to life.
Our expertise is providing advisory services to Japanese companies operating around the globe. After founding HLS Global in the U.S. 30 years ago and establishing offices in Japan, Mexico, and India, I’m excited to extend our service line to Germany and the EU through our partnership with HWS. Recent developments, such as Brexit and the Japan-EU Economic Partnership Agreement, make it the perfect time to be in an alliance with HWS, a company that shares our core value of building trusted relationships with our clients.
Collaboration between HLS Global group and HWS group enables us to establish a accounting firm which understands clients concerns, interests, goals, and needs, takes care of both quick solutions and long-term developments, and inspire you with modern and agile advice, digital strength and real success stories. We can deliver tailored solutions which have been offered to local companies to Japanese subsidiaries.
Our professionals have extensive experience in multiple domains across diverse industries and our core accounting business is staffed by several Certified Public Accountants and Certified Tax Accountants. All of our senior members have extensive leadership experience with the largest global firms and we remain committed to providing the highest quality solutions to our clients.
Ingo Haug
HWS Managing Partner
Ingo Haug
HWS Managing Partner
Ingo Haug focuses on business and tax law advice with national and international references. In addition, the audit advisory of individual and consolidated financial statements in accordance with HGB and IFRS, corporate transactions and the establishment and support of branches of foreign companies in Germany. Ingo Haug is a member of the audit committee for auditors and auditors for quality control in accordance with section 57a (3) WPO at the Chamber of Auditors.
Takuro Arimitsu
Senior Vice President / U.S. CPA
Takuro Arimitsu
Senior Vice President / U.S. CPA
Takuro Arimitsu has more than 15 years of experience in accounting field and has been serving to various layors of Japanese companies which range from Japanese sales branches in the US to Japanese public companies. He makes complex matters of taxes and accounting understandable and manageble to clients through clear and simple translations. His key areas are financial statement audit under IFRS and U.S. GAAP, internal controls, cost accounting, international taxation, transfer pricing, and financial due diligence.
Elizabeth Baltazar
Senior Manager
Elizabeth Baltazar
Senior Manager
Elizabeth Baltazar was born in Mexico City and earned her BA in accounting from Universidad Nacional Autónoma de México (UNAM). For the past 25 years, she mainly audited major domestic and international companies. She is currently a senior manager of HLS Mexico. She started her professional career as an auditor for Deloitte, where she focused on Japanese companies. She worked there for 11 years and was promoted to manager in 2001. In 2004, she accepted an accounting manager position for one of the most successful automotive repair chains in Mexico (Grupo RAMA), where she worked for 5 years. In 2015, she joined the HLS Global group to further her professional goals.
Atsushi Funakubo
Partner in charge of Japan Desk
Atsushi Funakubo
Partner in charge of Japan Desk
Atsushi Funakubo is a Mexican certified public accountant originally from Japan. He has audited and advised multinational companies for more than 20 years.Currently, he is the partner in charge of the Japan Desk of HLS Mexico, while also serving as statutory examiner for many entities, including the Liceo Mexicano Japonés AC, his Alma Matter that it is an important bridge between Mexican and Japanese cultures.
His extensive experience, mastery of three languages (Spanish, English, and Japanese), and his knowledge of different cultures make him a different professional who can offer clients unique perspectives. He started his career as an auditor for Deloitte and played a key role in the opening of Deloitte’s Reynosa office. He was promoted to partner in 2006. Mr. Funakubo joined the HLS Global group in 2010, in search of new professional goals.
He holds a degree in public accounting from the Instituto Tecnológico Autónomo de México.
Elizabeth Baltazar
Senior Manager
Elizabeth Baltazar
Senior Manager
Elizabeth Baltazar was born in Mexico City and earned her BA in accounting from Universidad Nacional Autónoma de México (UNAM). For the past 25 years, she mainly audited major domestic and international companies. She is currently a senior manager of HLS Mexico. She started her professional career as an auditor for Deloitte, where she focused on Japanese companies. She worked there for 11 years and was promoted to manager in 2001. In 2004, she accepted an accounting manager position for one of the most successful automotive repair chains in Mexico (Grupo RAMA), where she worked for 5 years. In 2015, she joined the HLS Global group to further her professional goals.
Jorge Gutiérrez
Managing Partner
Jorge Gutiérrez
Managing Partner
Jorge Gutiérrez is a certified public accountant who earned his MBA from Universidad Anáhuac México. He was appointed as general manager of HLS Mexico when the company was founded and made extensive contributions to creating a strong foundation for the firm. He has extensive experience in accounting and finance as well as international business. Mr. Gutiérrez has advised and served both multinational and Mexican companies for the past 20 years, including many Japanese companies in Mexico. Jorge started his career at Deloitte Mexico and worked there for 10 years, primarily serving major Japanese companies from a variety of industries. He has also been a member of the Colegio de Contadores Públicos de México since 1997.
Mayumi Yamamoto
Partner
Mayumi Yamamoto
Partner
After graduating with an accounting degree from Escuela Bancaria y Comercial, Mayumi Yamamoto started her professional career as an auditor in Deloitte Mexico, where she worked for 10 years. She has audited and consulted multinational companies for 18 years and has worked mainly in the manufacturing, service, and construction industries. Through an overseas program offered by Deloitte Mexico, she worked in the Deloitte New York office for 2 years. This experience gave her the opportunity to improve her English and gain a better understanding of American culture. Ms. Yamamoto joined HLS Global group in October 2011 and was promoted to partner in 2015. Her goal is to work collaboratively with the company to promote growth and enhance market positioning through the effective utilization of resources and the application of best practices.
Benito Yamazaki, CPA
Managing Partner
Indianapolis
Benito Yamazaki, CPA
Managing Partner
Indianapolis
Mr. Yamazaki earned his B.A. in accounting from the Instituto Tecnologico Autónomo de México. After working for two years with Pricewaterhouse in Mexico City, Mr. Yamazaki decided to enter into the Masters of Accounting program at the University of Southern California, where he graduated in 1998. Prior to joining HLS, Mr. Yamazaki worked at Deloitte for 10 years in the audit practice. Mr. Yamazaki joined HLS in January 2009, and was promoted to partner in October 2010. He is primarily responsible for managing audit and review engagements in our Midwest region. Mr. Yamazaki is also involved in our operations in Mexico. He is a Certified Public Accountant in the states of California, Indiana, and Illinois, and he is a member of the American Institute of Certified Public Accountants. He enjoys spending time with his family, reading, and running.
Hirofumi Kashiwai, CPA
Senior Manager, Tax
Los Angeles
Hirofumi Kashiwai, CPA
Senior Manager
Tax
Los Angeles
Mr. Kashiwai earned his B.S. degree in economics from the University of Hyogo in Japan. In 2001, he started his accounting career at a local firm in California that specializes in business process outsourcing services. Two years later, he joined the tax department of KPMG and worked there for six years. His client base consisted primary of Japanese subsidiaries in the U.S., and his experience included U.S. tax compliance and advisory services for corporations and expatriates. In 2009, Mr. Kashiwai joined HLS and provided individual tax return compliance and advisory services. In 2014, he moved to Deloitte and gained extensive experience in the same field. He rejoined HLS in 2017 where he provides large-firm quality tax services with personal attention to clients. He is a Certified Public Accountant, licensed in California. He is also an Enrolled Agent to practice before the IRS.
Kazumasa Fujita, CPA
Partner, Tax & Tax Services
Indianapolis
Kazumasa Fujita, CPA
Partner
Tax & Tax Services
Indianapolis
Mr. Fujita gained 12 years of corporate tax experience at Arthur Andersen and Deloitte prior to joining HLS as senior manager in April 2012. Throughout his Big Four career, he provided corporate tax services primarily to Japanese subsidiaries in the United States. His client base includes diverse industries such as high tech, real estate, manufacturing, venture capital, entertainment, and distribution. He is specialized in federal and multistate corporate income taxation including inbound and outbound cross border tax issues. In addition, he gained strong experience in financial accounting for income taxes (ASC 740). He is a Certified Public Accountant licensed in the state of California and Indiana.
Ken Kasuyama, CPA
Partner, Audit, Quality Control
Los Angeles
Ken Kasuyama, CPA
Partner
Audit, Quality Control
Los Angeles
Mr. Kasuyama earned his B.S. degree in accounting from California State University, Los Angeles and went to work for a local public accounting firm in 1973. In 1983, this firm was acquired by Deloitte and became the largest Japanese practice in the United States. Mr. Kasuyama became a director and served as the lead client service provider on a variety of large and mid-sized audit clients in various businesses. Mr. Kasuyama joined HLS in 2004 to become the partner for quality control. With his extensive audit and quality control experience, Mr. Kasuyama has enhanced the quality of the firm’s audit and review services. His responsibilities within HLS include providing the final technical review of financial statements, internal monitoring, and in-house training. Mr. Kasuyama is a Certified Public Accountant licensed in the state of California. He is also a member of the American Institute of Certified Public Accounting and the California Society of Certified Public Accountants.
Kevin O’Connell, CPA, JD
Executive Advisor, Tax & Tax Services
Indianapolis
Kevin O’Connell, CPA, JD
Executive Advisor
Tax & Tax Services
Indianapolis
Kevin O’Connell graduated from the University of Cincinnati with a major in accounting and received his Juris Doctor degree from the University of Dayton School of Law. He was a partner in the tax practice of Deloitte where he specialized in providing tax consulting services for multinational organizations. In 1984, he began working with his first foreign-owned client, an automotive supplier to Honda in Marysville, Ohio. As the Japanese tax practice grew he began serving electronics, steel, and forging companies in Cleveland in addition to several Honda suppliers in Columbus, Ohio. Mr. O’Connell has over 20 years of experience negotiating with field agents, appeals officers, and counsel in settling income tax matters. In 2001 he joined Somerset CPAs and retired from this accounting firm in 2021. He is a member of the Indiana CPA Society, Japan America Society of Indiana, and the American Institute of CPAs Tax Section. He is a member of the Ohio Bar and is admitted to practice before the United States Tax Court. He is also a CPA licensed to practice in Indiana and Ohio.
Makiko Yamauchi, CPA
Senior Manager, Tax
Los Angeles
Makiko Yamauchi, CPA
Senior Manager
Tax
Los Angeles
Ms. Yamauchi earned her B.S. degree in accounting from University of Hawaii at Manoa. She is licensed as a Certified Public Accountant in the state of California. She started her accounting career at a local firm in New York where she learned the fundamentals of accounting and tax by providing bookkeeping, assurance, individual and corporate tax, and payroll services. Ms. Yamauchi joined HLS in 2009 and has provided tax compliance and advisory services. She has over 10 years of experience providing professional tax services to private companies, particularly for Japanese subsidiaries in the United States, in a variety of industries such as manufacturing, retail, wholesale, logistics, and services. Her area of concentration includes federal and state tax planning, tax provision, and compliance for corporation and individual.
Marcio M. Kajita
Director of Information Technology
Los Angeles
Márcio Kajita earned his B.S. degree in Management Information Systems from California State University Long Beach and is a Microsoft Certified Systems Engineer. Following his graduation, Mr. Márcio worked for five years as a systems engineer at Premier Data Technology and Navint, where he provided IT consulting services to a diverse range of clients. He assisted them with implementing new systems, upgrading existing ones, and optimizing their overall IT operations. In 2009, Mr. Márcio joined Hotta Liesenberg Saito, where he has played a key role in managing the company’s IT infrastructure. Leveraging his skills as a Microsoft Certified System Engineer and his deep understanding of IT management, he has ensured that the company’s IT operations were streamlined and highly efficient. Outside his work schedule, he enjoys spending time with his family and takes pride in being a devoted father to his daughter and son.
Masayasu Yamanoi, CPA
Senior Manager,
Advisory
Los Angeles
Mr. Masayasu Yamanoi earned his B.S. degree in business administration, specializing in accounting, from California State University, Long Beach. He joined Hotta Liesenberg Saito LLP (“HLS”) in March 1999. He engaged in a wide variety of engagements and gained experience in the areas of accounting, assurance, tax, and consultations since he joined the firm as a professional accountant. Mr. Yamanoi was promoted to manager in 2003 and started to focus on tax compliance, including local tax and advisory services such as accounting and tax consultation, correspondence with tax authorities, and accounting workflow and system setup assistance for small and midsized companies. Mr. Yamanoi is a Certified Public Accountant licensed in the state of California. He is also a member of the American Institute of Certified Public Accountants.
Miho Bakstad, CPA
Partner, Audit, Accounting and Assurance
Los Angeles
Miho Bakstad, CPA
Partner
Audit, Accounting and Assurance
Los Angeles
Miho Bakstad earned her B.S. degree in accounting from California State University, Long Beach. She is a Certified Public Accountant, licensed in the state of California, with more than 10 years of audit experience. Prior to joining HLS, Ms. Bakstad worked with Deloitte as the audit manager in its audit practice where she served various subsidiaries of Japanese public companies in various industries. She joined HLS in 2012, and serves as the senior audit manager for a variety of companies in various industries including manufacturing, retail, real estate, aviation, and logistics. She is also involved in our in-house training program. Ms. Bakstad is a member of the American Institute of Certified Public Accountants. She enjoys visiting national parks with her family, hosting home parties and watching sports games.
Norihiko Tokeshi, CPA
Partner
Tokyo
Mr. Tokeshi graduated from the University of Washington with B.A. degree in business administration in 1994 and joined the Los Angeles office of Hotta Liesenberg Saito LLP (HLS) in the following year. Over the next several years, he provided services to clients in the areas of accounting, audit, tax, management advisory, and accounting systems. When HLS made the decision to open its Tokyo office, Mr. Tokeshi was the natural choice to become the director of operations. He started several service lines including global advisory service and was also actively involved with expanding HLS to India. Currently, he has been concentrating in global expansion services for Japanese multinational companies and Japan entry service for foreign multinational companies. Outside of the office, Mr. Tokeshi enjoys all sports, especially camping, sailing, and playing golf.
Sanae Shimizu, CPA
Senior Manager, Tax
Indianapolis
Sanae Shimizu, CPA
Senior Manager
Tax
Indianapolis
Sanae Shimizu graduated from Wartburg College in Iowa with B.A. degree in accounting and went to work for Deloitte in the Midwest over 6 years before joining in HLS in October, 2015. Throughout Sanae’s career at a Big Four, not only she had worked on various Japanese subsidiaries in the US, but also many experiences with US domestic corporations, hospitals and tax-exempt organizations. Her client industries include manufacturing, distribution, investments in partnerships, wholesale, marketing and much more. Sanae also has extensive experiences with the IRS and state examinations for corporate income tax. Sanae is a member of the American Institute of CPAs by holding a CPA license to practice in Iowa and Indiana. She is also a tax advisor for Indiana Japanese Language School PTO.
Shunsuke Saito, CPA
HLS Global CEO
New York
Shunsuke Saito, CPA
HLS Global CEO
New York
Mr. Saito graduated from the University of Southern California and went to work at Deloitte. Mr. Saito joined HLS in 1991. He performed audits and reviews of international companies of various industries and sizes. In addition to the traditional services of audit and review engagements, he also performed a variety of business advisory services for clients. These services include operational audits, reorganization assistance, merger and acquisitions, litigation support, and the representation of clients before government agencies. His experience and technical expertise in providing both accounting and advisory services have helped many companies add significant value to their organizations.
Tadashi Tokutake, CPA
Partner,
Advisory
Los Angeles
Mr. Tokutake earned his B.S. degree in accounting from San Diego State University and went to work for a local public accounting firm specializing in serving subsidiaries of Japanese companies. He joined HLS in 1995 and has built a distinguished record of service with many of the firm’s major clients. Mr. Tokutake became a partner in 2007. Along with supervising audit and assurance services in the Los Angeles office, he plays an important role in educating the firm’s younger professionals and overseeing relationships with the clients. Mr. Tokutake is a Certified Public Accountant licensed in the State of California. He is also a member of American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. In his free time, he enjoys playing golf and tennis.
Tadayoshi Henza, CPA
Senior Manager, Audit
Los Angeles
Tadayoshi Henza, CPA
Senior Manager
Audit
Los Angeles
Tadayoshi Henza earned his B.S. degree from University of California, Riverside. He started his audit career at HLS in 2011 and engaged financial statement audits for various industries such as finance, real estate, manufacturing, distribution, logistics, and construction. After five years working in Los Angeles, he joined PricewaterhouseCoopers in Tokyo and served in the banking and capital market assurance division, providing financial statement and internal control audits, asset segregation audit, and other attestation services for both domestic and foreign-based financial institutions in Japan. In 2018, he rejoined HLS and has been serving clients as an audit senior manager of Los Angeles office. He provides various assurance and non-assurance services to U.S. subsidiaries of multi-national Japanese public companies with his extensive knowledge of accounting and auditing. He is a Certified Public Accountant licensed in the state of California.
Yoko Tomotake, CPA
Partner, Tax
Los Angeles
Yoko Tomotake, CPA
Partner
Tax
Los Angeles
Ms. Tomotake earned her B.S. degree in business administration, specializing in accounting, from California State University, Los Angeles. Since joining HLS in 1996, she has engaged in a wide variety of work in assurance tax and consulting services to clients in various industries, including manufacturing, retail, wholesale, and entertainment. She currently focuses on tax services as a partner and continues to provide tax compliance and consulting services. She has extensive experience in federal and multistate corporate income taxation, individual taxation for expatriates, and income tax provision. She is also experienced in conducting IRS and various state and local tax audits. She is a Certified Public Accountant in the state of California and also a member of the American Institute of Certified Public Accountants.
Yoshinobu Murakami, CPA
Senior Manager, Tax
New York
Yoshinobu Murakami, CPA
Senior Manager
Tax
New York
Mr. Murakami earned his B.S. degrees in Accounting and Business Administration from the University of Southern California. Prior to joining HLS in January 2021, he worked for Deloitte for 15 years and served for inbound clients, including Japanese subsidiaries, to provide corporate and individual tax services. His client base includes diverse industries such as wholesale, manufacturing, banking, media, and energy. He has extensive US tax experience in corporate tax compliance, ASC 740 income tax provision, income tax audit assistance, and individual tax compliance. He is a Certified Public Accountant licensed in the state of New York and a member of the American Institute of Certified Public Accountants.
Yuji Takana
Partner, Transfer Pricing Services
Los Angeles
Yuji Takana
Partner
Transfer Pricing Services
Los Angeles
Yuji Takana has over 15 years of experience as a transfer pricing professional serving Japanese and U.S. corporations. He began his transfer pricing career at KPMG LLP and joined HLS in 2012. He is currently responsible for overseeing transfer pricing services in Tokyo, the U.S., and India offices. He has transfer pricing services in various industries, including retail, IT, automobile, and pharmaceutical. He provides transfer pricing planning advice, including the development and implementation of policy. He has experience in assisting clients in bilateral advance pricing agreements between the U.S. and Japan and the U.S. and Canada. He graduated from Tufts University and the School of International Relations and Public Affairs at Columbia University. In his free time, he enjoys running.
Yumiko Ishihara, CPA (U.S. and Japan)
Senior Manager, Audit
Los Angeles
Yumiko Ishihara, CPA (U.S. and Japan)
Senior Manager
Audit
Los Angeles
Yumiko Ishihara earned her B.A. degree in law from Doshisha University in Kyoto, Japan. After working for PricewaterhouseCoopers and Ernst & Young, Ms. Ishihara joined Hotta Liesenberg Saito LLP in September 2019. She has more than 15 years’ experience with auditing companies in various industries such as technology, electronic, auto, entertainment, and trading. She has extensive experience in working with multi-national Japanese public companies and subsidiaries both in Japan and the U.S. Ms. Ishihara is a Certified Public Accountant licensed in the state of California. She is also a member of the American Institute of Certified Public Accountants and the Japanese Institute of Certified Public Accountants.
Atsunori Tsujimura, CPA (Japan)
Director, Audit/Assurance and German Desk
Atsunori Tsujimura, CPA (Japan)
Director, Audit/Assurance and German Desk
Atsunori Tsujimura earned his bachelor’s degree in economics from Kobe University and joined KPMG AZSA LLC in 2005, where he conducted audits of publicly listed companies and multinational companies under IFRS and J-GAAP. He was also responsible to provision accounting advisory services such as J-sox implementation, internal audit for foreign subsidiaries and IFRS implementation for 17 years. From 2018 to 2022, he was seconded to KPMG Germany, Düsseldorf office and was engaged in audit/accounting, tax, and legal services as a leader of Japan desk. Mr. Tsujimura joined HLS Global in 2023 and brings diverse expertise in audit/assurance, accounting advisory/FAS. He is also responsible for business development of the German / European practice. Mr. Tsujimura is a Certified Public Accountant licensed to practice in Japan and a member of the Japanese Institute of Certified Public Accountants. Outside of the office, he enjoys traveling abroad, watching sports, and playing table tennis.
Fumihisa Shimono, CPTA (Japan)
Senior Manager, Tax and Accounting
Fumihisa Shimono, CPTA (Japan)
Senior Manager, Tax and Accounting
Fumihisa Shimono earned his bachelor’s degree in social science from Waseda University. He joined a Japanese manufacturing company, where he was involved in cost accounting and fixed asset management at the factory. After working in the accounting department of a foreign company in Japan, he worked at an accounting firm for about 20 years, where he provided a wide range of inbound services to foreign companies as his clients, including tax compliance, accounting, GAAP conversion, payroll calculation, and social insurance procedures. During that time, he obtained his Japanese CPTA license and also supported the publication of the book titled “English Emails for Accounting” (Chuo Keizai Publishing, September 21, 2013). After working with one of the Big Four audit firms, he joined HLS in October 2024 and is engaged in tax compliance work. In his free time, he enjoys watching sports, especially baseball, rugby, and American football, and goes to “Jingu Gaien”, the largest baseball ground in central Tokyo, whenever he has time.
Hideki Tanaka
Director, Transfer Pricing Service & Advisory
Hideki Tanaka
Director, Transfer Pricing Service & Advisory
Mr. Tanaka joined HLS global in 2007 and has provided accounting, tax, operation, and IT consulting services mainly to Japanese corporations in various industries. Regarding tax consulting, Mr. Tanaka has engaged in transfer pricing services such as the introduction of policies and the management of tax inspections. Prior to joining HLS global, Mr. Tanaka worked in accounting and finance and corporate planning for a financial institution and an industrial company respectively.
Koichi Takahashi, CPTA (Japan)
Partner, Tax and Accounting
Koichi Takahashi, CPTA (Japan)
Partner, Tax and Accounting
Koichi Takahashi earned his bachelor’s degree in economics from Keio University. He has diverse finance/tax experience with major foreign multinational companies in the pharmaceutical, automotive and manufacturing industries. Mr. Takahashi also has extensive experience in management accounting, treasury, internal control, FP&A, and ERP implementation projects. After working for various corporates, he joined one of the Big Four tax & accounting firms, where he was engaged in accounting outsourcing and tax compliance services. Mr. Takahashi joined HLS in September 2023, and brings a wealth of experience in financial accounting and taxation. In addition to his CPTA license, he has also passed the U.S. CPA examination as well. Outside of the office, he enjoys taking care of his three cats.
Manjul Agrawal
Director of Business Development
Manjul Agrawal
Director of Business Development
Manjul Agrawal earned his B.S. degree in computer engineering technology from the University of Houston, Texas. Originally from India, Mr. Agrawal has been living and working in Japan since 2001. In addition to the entrepreneurial experience gained from starting his own trading and consulting company in India, he also developed technical expertise in a variety of industries. During his time at Broadcom Corporation, Mr. Agrawal gained valuable large account management experience in the areas of technology selling and product marketing. Mr. Agrawal joined HLS Global in January 2015, and established the Global Advisory Services division. In his capacity as India Director, he is focused on driving business growth for our India practice. He is also responsible for global digital marketing initiatives for the firm. Outside of the office, Mr. Agrawal spends his time running around his two beautiful daughters and is a self-proclaimed movie buff. He also enjoys watching all sports and playing golf.
Masahiro Ishii, CPA (US)
Director, Accounting Outsourcing Service & Advisory
Masahiro Ishii, CPA (US)
Director, Accounting Outsourcing Service & Advisory
Masahiro ‘Max’ Ishii earned his B.S. degree in industrial management in Nihon University and joined the HLS Tokyo office in 2003. After he engaged in providing outsourcing services to foreign companies in Japan, Mr. Ishii transferred to HLS U.S. in 2004. Shuffling between the Los Angeles and New York offices, he was responsible in supporting clients with various services related to accounting, audit, tax, and advisory services. In 2010, he further transferred to Professional Outsourcing Solutions, Inc., a spin-off firm from HLS and specialized in providing accounting/payroll outsourcing related services. Working with various Japanese companies starting operations in the United States, Mr. Ishii focused on building the accounting flows from system introduction to financial closing and outsourcing. In 2017, he returned back to Japan and joined the Tokyo office. Using his diverse experience gained in the U.S., he is currently responsible for providing market entry support, due diligence, and other advisory services to both Japanese and foreign companies.
Noboru Yamazaki, CPTA (JAPAN)
Advisor
Noboru Yamazaki, CPTA (JAPAN)
Advisor
Mr. Yamazaki graduated from Waseda Law School and joined the Tokyo Regional Taxation Bureau (TRTB) in 1980. He engaged mainly in the area of International Taxation in the Large Enterprise Department of TRTB. He served as Deputy Director (Corporation and International Taxation), Large Enterprise Division of National Tax Agency (NTA); Appeals Judge (Corporation and International Taxation) of National Tax Tribunal; Director, Advance Pricing Arrangement Division and Deputy Assistant Regional Commissioner (International), First Large Enterprise Department of TRTB. In 2015, he registered as a tax accountant and join HLS Global Tokyo office as the Advisor. In his free time, Mr. Yamazaki enjoys running. He runs two laps around the Imperial Palace once or twice a week.
Norihiko Tokeshi, CPA (US)
Managing Director
Norihiko Tokeshi, CPA (US)
Managing Director
Mr. Tokeshi graduated from the University of Washington with B.A. degree in business administration in 1994 and joined the Los Angeles office of Hotta Liesenberg Saito LLP (HLS) in the following year. Over the next several years, he provided services to clients in the areas of accounting, audit, tax, management advisory, and accounting systems. When HLS made the decision to open its Tokyo office, Mr. Tokeshi was the natural choice to become the director of operations. He started several service lines including global advisory service and was also actively involved with expanding HLS to India. Currently, he has been concentrating in global expansion services for Japanese multinational companies and Japan entry service for foreign multinational companies.
Shoichi Soga, CPA, CPTA (JAPAN) & CFE
Director, Audit & Financial Advisory Services
Shoichi Soga, CPA, CPTA (JAPAN) & CFE
Director, Audit & Financial Advisory Services
Mr. Soga earned his bachelor’s degree in commerce from Waseda University and joined
Aoyama Audit Corporation (currently known as Arata Audit Corporation) in 1992, where he
conducted audits of publicly listed companies and IPO assistance of nonpublic companies.
In 1998, he moved to Deloitte Touche Tohmatsu, where he provided US GAAP and IFRS
compilation services, financial due diligence, valuation service and investigation services of
fraud incidents. In 2018, Mr. Soga joined a company publicly listed on the First Section of
Tokyo Stock Exchange as an operating officer, responsible for tax, accounting, and finance.
After that, he moved to another company publicly listed on the Mothers Section of Tokyo
Stock Exchange and was elected as a board member. Mr. Soga joined HLS Global in 2021
and brings a wealth of experience related to accounting, finance, fundraising, IPO planning
and corporate strategy to our clients.
Shunsuke Fujihara, Labor and Social Insurance Attorney
Partner, HLS Global Social Insurance and Labor Advisory Corporation
Shunsuke Fujihara, Labor and Social Insurance Attorney
Partner, HLS Global Social Insurance and Labor Advisory Corporation
Mr. Fujihara passed the Labor and Social Security Attorney Exam in 2002 and has been registered to practice since 2003. Since then, he has engaged in providing a wide range of HR and Labor Law related services including designing and modifying the Rules of Employment, handling payroll calculations and supporting social insurance related procedures. Mr. Fujihara has also engaged as a general Labor Law Consultant for The Ministry of Health, Labor and Welfare of Japan. Prior to joining HLS Global as a ‘Sharoushi’ in 2019, Mr. Fujihara worked with a Japanese corporation where he was responsible for various HR related tasks such as design & implementation of the personnel management system and conducting a variety of Labor Law compliance related trainings. Mr. Fujihara also serves as the Representative Director of the HLS Global Social Insurance and Labor Advisory Corporation established in 2020.
In 2020, he developed his new hobby of riding a road bike on cycling roads in his free time.
Other Memberships and Licenses: Member of the Tokyo Social Insurance and Labor Association, Administrative Scrivener License, Hygiene Manger License (Class 1), Affiliated Financial Planner Certification (Level 2); Real Estate Notary License; Mental Health Management License (Type 2).
Takashi Iizuka, CPA & CPTA (JAPAN)
Partner, HLS Global Tax Corporation
Director, Iizuka & Co.
Takashi Iizuka, CPA & CPTA (JAPAN)
Partner, HLS Global Tax Corporation
Director, Iizuka & Co.
Mr. Iizuka has gained over 20 years of experience as an auditor since he joined one of Japan’s largest audit firms (a member firm of Deloitte) in 1983. While he was with Deloitte, Mr. Iizuka spent approximately five years developing the firm’s Japan business practice in Los Angeles, California. In 2000, Mr. Iizuka left the firm to become a partner at a medium-sized accounting firm based in Tokyo. With that firm, he provided accounting and tax services for foreign-owned companies doing business in Japan. He also provided consulting services for real estate and securities funds and developed the practices for companies planning initial public stock offerings. In 2004, Mr. Iizuka joined HLS Global Co., Ltd. (HLS Global) as a partner. Mr. Iizuka’s experience and knowledge as an auditor is invaluable to our clients. Mr. Iizuka is a Certified Public Accountant and Certified Public Tax Accountant licensed to practice in Japan and a member of the Japanese Institute of Certified Public Accountants.
Jyoti Kukreja
Director
Jyoti Kukreja
Director
Ms. Jyoti is a Law Graduate and Fellow Member of Institute of Company Secretaries of India (ICSI) and worked for Maruti Suzuki and Casio in India before co-founding HLS India in 2012. She leads firm’s M&A Tax & Regulatory practice and specializes in Regulatory services. She is also responsible for operations and human resource management of the firm.
Ms. Jyoti has more than 12 years of experience in providing regulatory support services in areas related to corporate laws, labour laws, industrial law and exchange control regulations alongwith business advisory services on structuring of inbound / outbound investments, corporate structuring and re-structuring by way of Mergers, Acquisitions, JVs and other business transactions for scores of multinational corporates in India in the sectors related to Infrastructure, IT and ITeS, FMCG, Chemical, Retail, Real Estate, Automobile, Textile Industry and Indian Railways.
Ms. Jyoti maintains strong but independent relationship with the key officials of various regulators in India. She is an independent board member of some of the Japanese and Taiwan based companies in India.
Manjul Agrawal
Director
Manjul Agrawal
Director
Manjul Agrawal earned his B.S. degree in computer engineering technology from the University of Houston, Texas. Originally from India, Mr. Agrawal has been living and working in Japan since 2001. In addition to the entrepreneurial experience gained from starting his own trading and consulting company in India, he also developed technical expertise in a variety of industries. During his time at Broadcom Corporation, Mr. Agrawal gained valuable large account management experience in the areas of technology selling and product marketing. Mr. Agrawal joined the HLS Global Tokyo office in January 2015, and established the Global Advisory Services division. In his capacity as India Director, he is focused on driving business growth for our India practice. He is also responsible for global digital marketing initiatives for the firm. Outside of the office, Mr. Agrawal spends his time running around his two beautiful daughters and is a self-proclaimed movie buff. He also enjoys watching all sports and playing golf.
Manu Srivastava
Director
Manu Srivastava
Director
Mr. Manu is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and worked for KPMG before co-founding HLS India in 2012. He is responsible for service delivery, strategic growth initiatives and its implementation besides managing the firm’s daily business.
Mr. Manu has more than 12 years of experience in providing India entry advisory, audit, valuation, due-diligence, risk consulting and international taxation services to multinational corporates in India in the sectors related to Automotive and Industrial products, Infrastructure, IT and ITeS, Financial Services, FMCG, Chemical, Retail, Real Estate, Indian Railways, Electronic products and Healthcare products.
Mr. Manu is an independent board member of some UK and Taiwan based companies in India. He has played professional cricket at school and university level and still enjoys it during his leisure time.
Naoto Ejima,
General Manager, Japan Desk
Naoto Ejima,
General Manager, Japan Desk
Naoto Ejima studied at the Faculty of Environment and Information Studies in Keio University, Japan, and earned his B.S. degree in Business administration from the Kwangwoon University in Seoul, South Korea. Originally from Japan, Mr. Ejima gained working experience in sales and marketing across several industries in East/Southeast/South Asia.
He joined the HLS India team in March 2023 and is working as a General Manager in HLS India with a focus on helping Japanese companies with market entry/business set up in India. Outside of the office Mr. Ejima likes to watch movies. He likes to learn languages and is fluent in Japanese, English, Korean and Mandarin. Living in India for more than 2 years, he is currently trying to learn Hindi.
Norihiko Tokeshi CPA
Managing Director
Norihiko Tokeshi CPA
Managing Director
Mr. Tokeshi graduated from the University of Washington with B.A. degree in business administration in 1994 and joined the Los Angeles office of Hotta Liesenberg Saito LLP (HLS) in the following year. Over the next several years, he provided services to clients in the areas of accounting, audit, tax, management advisory, and accounting systems. When HLS made the decision to open its Tokyo office, Mr. Tokeshi was the natural choice to become the director of operations. He started several service lines including global advisory service and was also actively involved with expanding HLS to India. Currently, he has been concentrating in global expansion services for Japanese multinational companies and Japan entry service for foreign multinational companies. Outside of the office, Mr. Tokeshi enjoys all sports, especially camping, sailing, and playing golf.
Jyoti Kukreja
Director
Jyoti Kukreja
Director
Ms. Jyoti is a Law Graduate and Fellow Member of Institute of Company Secretaries of India (ICSI) and worked for Maruti Suzuki and Casio in India before co-founding HLS India in 2012. She leads firm’s M&A Tax & Regulatory practice and specializes in Regulatory services. She is also responsible for operations and human resource management of the firm.
Ms. Jyoti has more than 12 years of experience in providing regulatory support services in areas related to corporate laws, labour laws, industrial law and exchange control regulations alongwith business advisory services on structuring of inbound / outbound investments, corporate structuring and re-structuring by way of Mergers, Acquisitions, JVs and other business transactions for scores of multinational corporates in India in the sectors related to Infrastructure, IT and ITeS, FMCG, Chemical, Retail, Real Estate, Automobile, Textile Industry and Indian Railways.
Ms. Jyoti maintains strong but independent relationship with the key officials of various regulators in India. She is an independent board member of some of the Japanese and Taiwan based companies in India.
Manu Srivastava
Director
Manu Srivastava
Director
Mr. Manu is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and worked for KPMG before co-founding HLS India in 2012. He is responsible for service delivery, strategic growth initiatives and its implementation besides managing the firm’s daily business.
Mr. Manu has more than 12 years of experience in providing India entry advisory, audit, valuation, due-diligence, risk consulting and international taxation services to multinational corporates in India in the sectors related to Automotive and Industrial products, Infrastructure, IT and ITeS, Financial Services, FMCG, Chemical, Retail, Real Estate, Indian Railways, Electronic products and Healthcare products.
Mr. Manu is an independent board member of some UK and Taiwan based companies in India. He has played professional cricket at school and university level and still enjoys it during his leisure time.
Naoto Ejima
General Manager, Japan Desk
Naoto Ejima
General Manager, Japan Desk
Naoto Ejima studied at the Faculty of Environment and Information Studies in Keio University, Japan, and earned his B.S. degree in Business administration from the Kwangwoon University in Seoul, South Korea. Originally from Japan, Mr. Ejima gained working experience in sales and marketing across several industries in East/Southeast/South Asia.
He joined the HLS India team in March 2023 and is working as a General Manager in HLS India with a focus on helping Japanese companies with market entry/business set up in India. Outside of the office Mr. Ejima likes to watch movies. He likes to learn languages and is fluent in Japanese, English, Korean and Mandarin. Living in India for more than 2 years, he is currently trying to learn Hindi.
Norihiko Tokeshi CPA
Director
Norihiko Tokeshi CPA
Director
Mr. Tokeshi graduated from the University of Washington with B.A. degree in business administration in 1994 and joined the Los Angeles office of Hotta Liesenberg Saito LLP (HLS) in the following year. Over the next several years, he provided services to clients in the areas of accounting, audit, tax, management advisory, and accounting systems. When HLS made the decision to open its Tokyo office, Mr. Tokeshi was the natural choice to become the director of operations. He started several service lines including global advisory service and was also actively involved with expanding HLS to India. Currently, he has been concentrating in global expansion services for Japanese multinational companies and Japan entry service for foreign multinational companies. Outside of the office, Mr. Tokeshi enjoys all sports, especially camping, sailing, and playing golf.
Piyush Pandey
Partner/CEO
Piyush Pandey
Partner/CEO
Piyush is a Law Graduate and a Fellow Member of the Institute of Company Secretaries of India. He has over 20 years of experience in dealing with matters pertaining to General Corporate Advisory, Cross – border Transaction, Commercial Contracts, Foreign Investment, Capital Market, Due Diligence, Merger & Acquisitions, Legal and Financial Restructuring, Compliance Management and Dispute Resolution. He specializes in all aspects of foreign direct investments in the UAE and India, and advises many global investors / joint ventures from their inception to feasibility and restructuring. He has also assisted many multi-national clients in negotiation, drafting, vetting and finalizing transactional documents and other commercial contracts.
He has an in-depth understanding and experience of managing Capital / Commodity Market Operations, Risk Management, Regulatory Compliances etc. He was also actively involved in resolving business deadlocks and successfully handled several commercial disputes, industrial relation matters and addressing investor grievances in diversified areas.
We also work closely with our Alliance Partners globally, and can leverage their expertise to provide Lawyers, Social Insurance & Labor Law Consultants, Business Consultants, Research Analysts, Sales & Marketing Experts and Business Development Specialists.
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