Holding company : Corporate Advisers Inc.

Group company

: Corporate Advisers Accounting Inc. : Corporate Advisers Tax corporation. : Corporate Advisers M&A Inc.

Corporate Advisers group consists of a holding company and group companies above.
Corporate Advisers Inc. exists on the group companies as a holding company.
Summary of the holding company and group companies are described bellow.

Corporate Advisers Inc.
Established in : September, 2005
Amount of Capital : 70,000,000 Japanese yen
Executive Officers
President and CEO : Toru Nakamura(Certified Public Accountant, Certified Tax Accountant)
Director : Naoyuki Honda (CEO of leverage consulting Inc.)
Director : Hiromasa Matsumiya(CEO of Craft-ONE Inc.)

Corporate Advisers Accounting Inc.:
Established in : October, 2002
Amount of Capital : 30,000,000 Japanese yen
Executive Officers
President and CEO : Toru Nakamura(Certified Public Accountant, Certified Tax Accountant)
Executive director : Kozo Nakahara(Certified Public Accountant)
Executive director : Miyako Kobayashi (Certified Public Accountant)
Executive director : Hideki Esumi (Certified Public Accountant)

Service Menu

Accounting (Consulting & Outsourcing)

-Supporting company start-up
-Proxy bookkeeping service (monthly /quarterly/ annual)
-Supporting operational improvements
-Proxy payroll & social assurance service
-Supporting consolidated financial settlement
-Supporting business plan

Financial due diligence, business evaluation and reorganization

-Consulting for the business revision
-Consulting for the reorganization
-Valuation of stocks
-Due diligence in finance for M&A
-Valuation of stock options
-Advisory of issuing stock options
-A quick review of your process

IFRS Consulting

-GAP analysis
-Introduction (Investigation, accounting policy decision, etc)
- Supporting disclosure (based on IFRS)

Supporting disclosure and Consulting for speedy quarterly and annual settlements

-Processing the P/L, B/S and S/S
-Processing quarterly and annual settlements and/or　summary of financial results
-Consulting for business improvement (6 months- 1 year)
-Consulting for timely account closing

IPO Consulting and Investing Venture Companies

-Supporting Stock& money planning
-Capital increase support
-Building internal control (J-SOX)

Consulting for Internal Control (J-SOX) and Internal Audit

-Advisory service on Inter control
-Documentations of internal control
-Innovation of internal audit
-Acting as internal audit

International Consulting Service

-Incorporation
-Accounting advisory
-Due diligence in finance for M&A
-Consulting for the reorganization
-International taxation advisory
-Consulting for speedy account settlement of overseas subsidiary
- Internal audit for overseas subsidiary

Corporate Advisers Tax corporation.:
Established in : October, 2002
Amount of Capital : 20,000,000 Japanese yen
Executive Officers
President and CEO : Toru Nakamura(Certified Public Accountant, Certified Tax Accountant)
Executive director : Nobuhiko Ariga(Certified Tax Accountant)
Executive director : Hikaru Sakai (Certified Tax Accountant)
Executive director : Takashi Nakayama (Certified Tax Accountant)

Service Menu

Tax, Accounting (Consulting & Outsourcing)

-Tax Service
-Supporting company start-up
-Proxy bookkeeping service (monthly /quarterly/ annual)
-Supporting operational improvements
-Proxy payroll & social assurance service
-Supporting consolidated financial settlement
-Supporting business plan

Business Evaluation and Reorganization

-Consulting for the business revision
-Consulting for the reorganization

Consolidated Tax Return

Consulting for Succession to Business

Consulting for Inheritance Tax

Incorporation

Individual final declaration

International Taxation Advisory

Corporate Advisers M&A Inc.:
Established in : July, 2006
Amount of Capital : 20,000,000 Japanese yen
Executive Officers
President and CEO : Toru Nakamura(Certified Public Accountant, Certified Tax Accountant)

Service Menu

M&A advisory

-Total support of M&A
-Business alliance support
-Consulting for business alliances
-Advisory on smooth business succession
-Consulting for or accession tax

Consulting for the reorganization

Consulting for Succession to Business

Certified Public Accountant / 7
Tax Accountants / 8
Certified Public Accountant Exam Passer / 1
Public Consultants on Social and Labor Insurance Support & Assistance / 2
Japan Small and Medium Enterprise Management Consultant / 1
IT Consultant / 1
Total / 50 (as of October 31, 2009)

Listed company / 50
Others / 250
Total / 300 (as of October 31, 2009)

Wide Varieties We offer the wide range of services: Accounting, Outsourcing, Consulting, Tax, Internal Control, Initial Public Offering, Merger & Acquisition, Business Succession, Personal Inheritance…etc.

Members of our team consist of Certified Public Accountants, Certified Tax Accountants, Public Consultants on Social and Labor Insurance Support & Assistance, a Japan Small and Medium Enterprise Management Consultant, and an IT Consultant.

Our high quality of operations and services constantly support the growing companies in covering the shortages of human resources. We have the accounting, IPO and IR experts, who experienced in business corporations in advance. We can support your businesses in starting the accounting operations, in improving the accounting processes and so on.

We support you each differently. It depends on your needs, budget and situations. We provide the combination of consulting and outsourcing services on a case-by-case basis.

Toru Nakamura

1968: Born
1993: Graduated from WASEDA UNIVERSITY with Political Science and Economics
1993: Passed second stage examination of Certified Public Accountant
1993: Joined Deloitte Touche Tohmatsu
2000: Assumed the executive vice president of es Networks Co.,LTD(left in 2002)
2002: Established Nakamura Certified Public Accounting Firm
2005: Established Corporate Advisers Accounting Inc as the change of organization.
2007: Became College a lecturer at Graduate School of International Management, Aoyama Gakuin University
　

His book

Author of

“Fukan de wakaru kessan syo(Survey of financial statements)”    “Hukyoudemo riekiwoumidasu kaikeiryoku”

Participation in management for other companies

As an External Director at Backs Group Inc.
(Representative: Masahiko Nishioka, Listed on JASDAQ)
As a Director at M-Out Inc.
(Representative: Hiroshi Taguchi)
As a Director at Arealink Co.,Ltd.
(November 2002 ? March 2008 / Representative: Naomichi Hayashi, Listed on Mothers)
　

His Specialty and Achievement

With his vast experience and extensive knowledge on accounting, he provides professional advisory in management level.
He has managed IPO consulting as the in-company directors for several companies. His�innovative professional services are not just consulting but something more, which add more�value�to venture companies.
　

We are the growing consulting company for the “Growing companies”

We have professionalism and provide varieties of services for meeting “the customers’ need.”We believe that accounting firms are supposed to be in the service industry. Our clients always select a service supplier (an accounting firm). Therefore we do our best to be selected and progress qualities of services.

Corporate advisers accounting Inc. supports growing companies, small and medium sized companies (including listed and non-listed companies in any place.) Our services are the wide area of tax,accounting and preparation for stock exchange listing. We are committed to keep the professionalism for supporting you from your business start-up to be listed on the Tokyo Stock Exchange. We promise you to provide reliable services.