HLS Funakubo Gutierrez, S.C. (“HLS Mexico”) started operations in June 2010 to respond to the needs of our U.S. clients with operations in Mexico. Our clients in Mexico can benefit from the renowned international services with the same vision, philosophy, and commitment that HLS Global is known for.
HLS Global Group is an international accounting and business advisory firm with a focus on providing superior services in the areas of accounting, tax, audit, advisory, and consulting. Founded in 1990, we pride ourselves on delivering the highest levels of quality and customer service while remaining cost-effective. We have grown to more than 250 professionals serving clients in the United States, Japan, Mexico, India, Germany, UAE, and Singapore. While catering to the business requirements of Japanese subsidiaries operating in the United States, Mexico, India, Germany, UAE, and Singapore, we also provide comprehensive solutions to non-Japanese multinational companies operating in Japan. Our vision is to become the most trusted accounting and business advisory firm in the world by ensuring 100% customer satisfaction.
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 our stakeholders, including our valued clients, dedicated employees, and essential partners.
As we enter 2026, Japanese companies continue to face an unprecedented economic and technological landscape, both at home and abroad. However, we believe that opportunity lies within this uncertainty, and through the continued expansion of ASTHOM Partners—our Japan-led accounting, tax, and advisory network—HLS Global continues to provide a suite of personalized, relationship-driven services that empower Japanese companies to thrive 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 making the HLS Global vision a reality.
What sets HLS apart from the competition?
Whether you are evaluating your plans for market entry, seeking help with incubation and operations, or looking for cross-border M&A and tax advisory services, we can support all your business requirements. Our professionals remain committed to supporting you by assessing your needs, helping to plan a strategy, implementing solutions, and accomplishing your goals to improve your bottom line. At HLS Global, we pay the highest attention to your needs and provide services with precision in both English and Japanese.
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.
In addition, we also work closely with our alliance partners globally, and can leverage their expertise to provide lawyers, social insurance and labor law consultants, business consultants, research analysts, sales and marketing experts, and business development specialists.
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.
Go Matsumoto, CPA
Partner,
Advisory
New York
Go Matsumoto graduated from Oglethorpe University in Atlanta, Georgia, with a B.B.A. degree in accounting. He began his career at the Los Angeles office of HLS in 1998. Mr. Matsumoto served as a manager working with a variety of U.S. subsidiaries of Japanese clients in various industries and gained diversified experience with emphasis on auditing and accounting services. In 2005, Mr. Matsumoto joined HLS Tokyo office and had mainly provided accounting and assurance, financial due diligence, valuation, and consultation services to Japanese subsidiaries of multi-national foreign corporations as well as domestic corporations. In 2015, he returned to the U.S. and joined the New York office. He is currently responsible for managing and developing the Total Service Group (TSG) which provides accounting and tax advisory services to small and medium sized corporate clients. Mr. Matsumoto is a member of the American Institute of Certified Public Accountants. Outside of work, he enjoys reading, playing golf, and hiking in national and state parks with his family.
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.
Hitomi Duncan, CPA (Japan)
Senior Manager, Audit
Tokyo
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.
Kenji Yamazaki, CPA
Senior Manager, Tax
Los Angeles
Kenji Yamazaki, CPA
Senior Manager,
Tax
Los Angeles
Mr. Yamazaki earned his B.S. degree in engineering from Chuo University. He began his career at a Japanese trading company before joining a California-based accounting firm. He has provided corporate and individual tax services primarily to Japanese clients across a wide range of industries, including wholesale, manufacturing, transportation, media, and investment. In addition to preparing corporate and individual tax returns, he has extensive experience in accounting for income taxes. With more than 14 years of professional experience, he joined HLS in 2024 and is currently engaged in individual tax compliance and consulting services. He is a Certified Public Accountant licensed in California and is also an Enrolled Agent to practice before the IRS.
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
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.
Shusaku Kotohira, CPA
Partner, Audit
Los Angeles
Shusaku Kotohira, CPA
Partner
Audit
Los Angeles
Shu Kotohira earned his B.A degree in Economics from Doshisha University in Kyoto,
Japan. He also earned his B.A degree in Accounting from Montana State University-Billings
in Montana. Prior to joining HLS in July 2021, he worked for Deloitte for 10 years, including
3 years of working experience at Deloitte Touche Tohmatsu LLC in Tokyo, Japan. He
served public and private clients in a wide variety of industries, including manufacturing,
investment, apparel, telecommunication, HR, and trading in both US and Japan. He is a
Certified Public Accountant licensed in the states of Ohio and California and also a member of the American Institute of Certified Public Accountants.
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
Dallas
Tadayoshi Henza, CPA
Senior Manager
Audit
Dallas
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
Partner, Tax
Dallas
Yoshinobu Murakami, CPA
Partner
Tax
Dallas
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 20 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 golf and running.
Yumiko Ishihara, CPA (U.S. and Japan)
Partner, Audit
Los Angeles
Yumiko Ishihara, CPA (U.S. and Japan)
Partner
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 International Business Development
Atsunori Tsujimura, CPA (Japan)
Director, Audit/Assurance and International Business Development
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)
Partner, Tax and Accounting
Fumihisa Shimono, CPTA (Japan)
Partner, 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.
Ken Akashi, CPTA (Japan) & Certified Social Insurance and Labor Attorney
Partner, HLS Global Social Insurance and Labor Advisory Corporation
Ken Akashi, CPTA (Japan) & Certified Social Insurance and Labor Attorney
Partner, HLS Global Social Insurance and Labor Advisory Corporation
Mr. Akashi graduated from the Faculty of Economics at the University of Tokyo. He began track and field (race walking) upon entering university and joined ALSOK Co., Ltd. after graduation. He competed twice as a member of the Japanese national team at the 2005 World Championships in Helsinki and at the 2007 World Championships in Osaka. He passed the Certified Social Insurance and Labor Consultant examination while still an active athlete in 2008, and passed the Certified Public Tax Accountant examination after retiring as an athlete in 2012. After working at Deloitte Tohmatsu Tax Corporation and Taiyo Grant Thornton Tax Corporation, Mr. Akashi established his own practice as a Certified Public Tax Accountant in 2023 and as a Certified Social Insurance and Labor Consultant in 2024.
He joined HLS as a Certified Social Insurance and Labor Attorney in 2026. He specializes in providing client support from a broad perspective, leveraging his dual licenses.
Affiliated Organization: Tokyo Social Insurance and Labor Association
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.
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 along with 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.
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.
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.
Takashi Morotomi
Associate Director, Japan Desk
Takashi Morotomi has over 8 years of professional experience across the US, the UK, and the UAE. Prior to joining HLS, he spent over 6 years at EY’s Strategy and Transaction team in New York and London, advising Fortune 500 companies, multinational corporations, and government entities across the Americas, EMEA, and APAC. His advisory expertise covers operating model effectiveness, corporate restructuring, IP migration, and international tax / transfer pricing strategies aligned with U.S. regulations, OECD guidelines, and UAE tax frameworks. He also gained solid experience at a boutique consulting firm in the UAE, where he advised non-GCC multinational companies operating across the GCC and collaborated with local government entities on regional economic initiatives.
Takashi holds a degree in Finance and Business Management from Suffolk University in Boston, USA, where he concentrated in Corporate Finance. Leveraging his academic foundation and his diverse consulting experience, he has led complex engagements across diverse sectors such as entertainment & media, consumer products, pharmaceuticals, energy, F&B, technology, and government policy. His cross-border experience and deep understanding of global markets, financial systems, and regulatory frameworks position him as a key advisor for organizations navigating international expansion, transformation, and strategic growth initiatives.
Vaibhav Madan
Managing Partner
Vaibhav Madan
Managing Partner, HLS Global SEA Pte. Ltd.
Vaibhav Madan is an accomplished finance leader with over 19 years of experience in corporate finance, audit, and business operations across the Asia-Pacific region. Originally from India, Mr. Madan has been based in Singapore for several years, where he has worked as CFO in various regional roles across Asia Pacific with focus on strategic growth initiatives.
As Managing Partner at HLS Global SEA Pte. Ltd, he is responsible for establishing and expanding the firm’s professional services practice in Singapore, with a focus on Accounting, Audit, CFO services, transaction advisory, finance transformation, ESG advisory, and market entry strategies.
Before joining HLS Global, Mr. Madan served as CFO – APAC at ERM Singapore, overseeing finance and operations across twelve countries. He successfully led a regional finance team, working with global leaders focusing on business strategic direction and driving operational efficiency.
Outside of work, Mr. Madan enjoys spending time with his family and a young son. He enjoys reading, music and playing various sports.
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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Email: JapanDesk@HLS-Global.in
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