Partner　 　Tetsuo Ito　　（ Certified Public Accountant, Licensed Tax Accountant ）

- Profile -
Joined KPMG Century Audit Corporation (currently Azusa Audit Corporation) in 1997.
Engaged in public and non-public company audits of mainly financial institutions. The audit
clients include a Japanese company registered under the SEC in U.S. In addition to audit
engagements, performed consulting services to venture company targeting IPO, stock
valuation, various transaction services, and supported privatization of public sector
organizations. Locally hired by KPMG New York in Feb 2004. Engaged in audit of Japanese
and American companies. Returned to Japan and founded Tetsuo Ito Accounting Office in
Dec 2005. Founded Phoenix Accounting Group in Sep 2006, providing various accounting
services to Japanese and multi-national companies.

Partner　 　Yoshikane Saito　（ Certified Public Accountant, Licensed Tax Accountant ）

- Profile -
Joined KPMG Century Audit Corporation (currently Azusa Audit Corporation) in 1997.
Engaged in audit of companies in manufacturing and advertising, and audit of companies
registered under the SEC in U.S. Joined a venture company in 2000 as managing director for
IPO preparation. Founded Saito Accounting Office in Apr. 2002, providing audit services,
stock valuation of a listed company, and internal control structuring for public companies,
IPO support services for private companies, internal structure improvement consulting.
Founded Phoenix Accounting Group in Sep 2006. Simultaneously inaugurated as COO.

Advisor 　Kasuya Yoshikazu　（Certified Public Accountant, Licensed
Accountant）
- Profile -
Joined Asahi Audit Corporation in 1985. Engaged in audit work and IPO support services
under Financial Instruments and Exchange Law, and Corporation Law. Established Kasuya
CPA Office in 1991, and Kasuya Licensed Tax Accountant Office in 1992. Becomes
involved in financial Instruments and Exchange Law, Corporation Law, Private School
Promotion Subsidy Law, Compliance Audit, and serves as Tax and Accounting Advisor
across many fields. Other activities include improved management guidance, IPO support,
M&A related services, lectures on uses of real estate and business succession, external
investigative committee for public corporation, and representation of various estate
restoration project funds. Becomes advisor of Phoenix Accounting Group in December 2010.
Published Practice and Evaluation of Private Equity (Shinnippon-Hoki Publishing Co., Ltd.
Co-author)