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Koji Makino 

Partner Certified Public Accountant・Licensed Tax Accountant



Keio University, Faculty of Economics
Koji Makino is a partner and co-founder of BE1 Sogo Accounting Office. Prior to BE1, Makino worked at KPMG Japan, a major auditing company, from 1989 to 1997. During this time, he took part in activities including performing audits for major domestic companies as well as providing support services for foreign companies listing their stock on the NASDAQ stock exchange. From 1997 to 2000, Makino worked at the KPMG Melbourne office providing services to Japanese companies with operations in Australia.

After returning to Japan in 2000, Makino provided support services for the listing of an American business on the Tokyo Stock Exchange's Mothers (Market Of The High-growth and Emerging Stock) market, and for a trading company subsidiary's IPO offering. In addition, he conducted a legal audit for a public company. He also performed financial due diligence services related to M&A activities.

In 2001, Makino worked for a consulting company, assisting with the activities of startup companies, providing support services for small to medium enterprises undergoing rehabilitation, as well as engaging in company reorganization procedures. Later on, Makino established a CPA office in 2006 as a board member.

Makino performs services for public companies undergoing reorganization, provides M&A consulting and corporate valuation services, as well as support for project finance operations. On April 1, 2009, Makino established BE1 Sogo Accounting Office together with Mori, and holds the position of partner in the firm.

 

Toshiaki Mori 

Partner Certified Public Accountant・Licensed Tax Accountant



Keio University, Faculty of Business and Commerce
Toshiaki Mori is a partner and co-founder of BE1 Sogo Accounting Office. From 1988 to 1995, Mori worked at Deloitte Touche Tohmatsu, an auditing company, where he engaged in public company audits including those of trading companies and manufacturing companies. From 1995 to 1997, Mori studied abroad at the University of Southern California Marshall School of Business, from which he obtained his MBA.

After returning to Japan, Mori worked at Tsubaki Isao CPA Office, engaging in IPO support work, M&A consulting, performing due diligence procedures related to financial affairs, providing accounting system construction support, and the like. Starting in 2003, Mori joined Bridge Sogo Accounting Office as a partner.

For public companies, Mori has engaged in activities such as M&A and restructuring consultation, valuation services, corporate tax services, as well as securitization audit projects. On April 1, 2009, Mori established BE1 Sogo Accounting Office together with Makino, and holds the position of partner in the firm.

Mori's prior high-quality work experience and accurate results attest to his present ability to serve as an external corporate auditor for public companies.