Kenji Oka

A&A Partners hold “Be of Good Use” as our guiding precept and we are expected to remember the precept whenever we decide something. We provide two main services, assurance services and advisory services, which are reflected in the name of our firm. Assurance services include audits for listed companies and audits under the Companies Act. Advisory services include such services as assisting in an initial public offering (IPO) and corporate valuation services, support for adoption of International Financial Reporting Standards (IFRS).

In assurance services, we recognize it is very important to understand clients. If we do not understand clients, we could not meet the requirement as the professional. We recognize quality as a matter of the highest priority. If our quality level were low, we would not be able to embody our guiding precept, “Be of Good Use,” and would cause great trouble for our clients.

We require our staff members to be highly skilled professionals. We hold or attend training course any time if necessary and acquire sufficient knowledge and skill required as professionals aiming to be of good use.

We use an electronic work-paper system developed in-house to secure the expected assurance level and improve the efficiency of our work. This enables us to provide high-quality audit services efficiently.

We establish the system which provides high-quality audit services at a reasonable cost by continuous investment in human resources and improvement of quality.

In regard to advisory services, we also recognize it is important to understand clients. We need to provide suitable services to our clients based on sufficient understanding of clients. We provide such wide-ranging services as M&A services, financial due diligence services, supporting IPOs, assisting IFRS adoption, and facilitating business restructuring.

Recently, the number of companies going public has been increasing. Therefore, we are actively expanding the services headed by our experienced partners in IPO services, more than 50 companies of success in the past.

With regard to IFRS, we recognize it is very important to understand clients. We provide suitable services to clients. To prepare for IFRS, usually companies are required to conduct large-scale of reforms in business process such as modification of IT systems. Piecemeal reforms might bring companies risk of wastefulness. We have established a structure in our firm to assist clients in making a smooth changeover to IFRS.

We believe that audit firms will become differentiated in the future respectively according to its field of expertise responding to clients’ such characters as industries, scale, globalization. In assurance services, we provide high-quality and efficient audit services mainly to small and medium-sized companies. In advisory services, we pledge to support the client’s business with tender attention and enough experience.

More and more companies might expand their business outside of Japan in the future. Regarding this circumstances, we joined Morison International, the global association of independent accounting and consulting firms extending over 60 countries. Furthermore, we made the alliance with Plante & Moran, the middle-sized accounting firm based in the United States. Morison International features the advantage of networks in Southeast Asian countries that Japanese companies recognize as significant market recently. We have also close relationships with tax accounting firms, law offices and other professionals. Under these relationships, we provide multipronged services to clients.

A&A partners is a group of Certified Public Accountants always keeping it in mind. “Be of Good Use”.


A&A Partners was established in July 1990. Currently, we have a offices in Tokyo with 11 partners and 31 full-time staff. In last fiscal year, our revenue was ranked 14th in accounting firms in Japan. Two “A”s of A&A Partners express “assurance” services and “advisory” services. In accordance with the CPA Act in Japan, audit corporations including us are prohibited from providing tax services. We have superior know-how based on our experiences that our major partners and staff were members of a major audit firm. As we aim at a middle sized accounting firm basically, we are able to provide wide and flexible services to variety of clients regardless to formalities. And also, as all partners and staff provide services directly to our clients by themselves, we are able to provide high quality services which measure up favorably to major audit firms with reasonable fee.

Mitsuru Claire Chino

Claire is General Counsel of ITOCHU Corporation, a Fortune Global 300 company, headquartered in Japan. In 2013, she became the first female executive officer of any major trading company in Japan. Prior to joining Itochu, she was a partner of an international law firm. Claire has received several recognitions, including from the World Economic Forum (Young Global Leader), Yale University (Yale World Fellow) and Asia Society (Asia 21). She has also been recognized in the in-house community as a “Top 25 In-House Counsel in Asia” (Asia Legal Business), “Asia Pacific’s Innovative Lawyer” (Financial Times) and “FT Global General Counsel 30 (Financial Times). She is a graduate of Smith College (B.A. cum laude) and Cornell Law School (J.D.), where she serves on the advisory board.

ITOCHU Corporation:

Itochu Corporation is a Japanese corporation based in Umeda, Kita-ku, Osaka and Aoyama, Minato, Tokyo. Itochu is the second-largest Japanese sogo shosha after Mitsubishi Corporation.

Masaakira Kitazawa

Masaakira Kitazawa is a partner at Anderson Mori & Tomotsune, and specializes in the banking, securities and commercial fields for foreign and domestic clients. He has worked on financial regulatory matters, including corporate governance and compliance, and financial transactional matters, including acquisition and restructuring of corporate group entities as well as M&A transactions for domestic and foreign companies. He is also involved in private equity investment and securitization matters. Mr. Kitazawa was also involved in many IPO’s and public offerings as well as listings on the Tokyo Stock Exchange.

Firm Overview:

Anderson Mori & Tomotsune is a full-service law firm formed by the merger and consolidation of the practices of three leading Japanese law firms: Anderson Mori, which established its reputation as one of the largest and most established international law firms in Japan since its inception in the early 1950s; Tomotsune & Kimura, particularly known for its expertise in international finance transactions; and Bingham Sakai Mimura Aizawa, a premier international insolvency/restructuring and crisis-management firm.

Our combined firm provides an exceptionally powerful value proposition. Housing all of these synergistic practices under one roof, and further increasing the scale of our resources, we are well-positioned to: (1) better serve a wide client base; (2) provide even more prompt and accurate advice across a broader spectrum of legal issues; and (3) handle the largest transactions in Japan, including those which are cross-sectoral and extremely complex.

Our combined expertise enables us to deliver advice on virtually all legal issues that may arise from a corporate transaction, including M&A, finance, capital markets, restructuring/insolvency, and litigation/arbitration. The majority of our lawyers are multi-lingual and experienced with communicating, drafting and negotiating across borders around the globe.

With a long tradition of serving the international business and legal communities, our superior expertise, coupled with our standing as one of the largest law firms in Japan, translates to not only high quality services but also time and cost efficiencies, which we share with our clients.

Our main office is in Tokyo. We also maintain offices in Osaka, Nagoya, Beijing, Shanghai, Singapore, Ho Chi Minh City, and Bangkok, and operate a Jakarta Desk.

Adam Moncrieff

Adam Moncrieff specialises in banking, project and structured finance and restructurings. He has considerable experience in acting for lenders and borrowers in general banking, structured and acquisition finance transactions. He also has broad experience in project financing transactions and has advised project sponsors, lenders and export credit agencies on power, infrastructure, telecommunications, energy and water projects in the Middle East, Russia, South America and in numerous countries throughout Asia. He is also experienced in acting for debtors and creditors for debt restructurings. Adam relocated to head Allen & Overy’s practice in Vietnam after having spent 15 years with the firm in Hong Kong and Tokyo.

Chambers Asia Pacific 2015 notes that Adam is “highly reputed for project finance work” and, according to Chambers Global 2010, Adam Moncrieff is praised by sources for his “excellent negotiation skills and profound understanding of a range of projects issues.” “He has experience of an array of sectors, including power, petrochemicals and transport infrastructure.”

Firm Overview:

Our commitment to help our clients deliver their global strategies has seen us build a truly global network now spanning 46 offices in 32 countries. We have also developed strong ties with relationship law firms in more than 100 countries where we do not have a presence.

This network has allowed us to become one of the largest and most connected law firms in our peer group with a global reach and local depth that is simply unrivalled.

So when we talk about global coverage, we’re not just talking about having offices in some important cities around the world. We mean being able to combine our international resources and sector expertise to work on cross-border transactions directly in the markets and regions important to our clients.