Mike Mitsuhiro Mukaiyama

After passing the certified public accountant (secondary) exam in 1994, Mukaiyama worked as a lecturer in bookkeeping at Ohara Accounting School, engaging in the development of accounting personnel, and has been involved in the practice of certified public accountants for more than 25 years. During his time at PricewaterhouseCoopers (PwC), he engaged in statutory audits of Japanese companies mainly in the manufacturing industry and voluntary audits of foreign-affiliated companies at the Japan office. In 2000, he established Minato Accounting Firm with four other certified public accountants, and for about eight years mainly to medium-sized companies including venture companies, he provided tax services, besides, developed various services such as financial advisory, design, development and instalment support of accounting system, independent administrative agency accounting support in the public sector, corporate revitalization support, corporate valuation, support on internal control/ accounting audit and management assessment of internal control based on the SOX law and the J-SOX regulations.
As for overseas operations, from 2007 to 2010, at PwC's Belgian and Turkish offices, he was in charge of coordinating taxation, auditing, accounting, and all other service areas for Japanese companies, as well as supporting new project and new business development. While in the Belgian office, he was in charge of Central Eastern European countries, including the Czech Republic and Hungary, in addition to the country. In the Turkish office, he had sufficiently cultivated an understanding and flexibility of the differences in laws, business practices, and business environments in emerging countries.
Since 2012, he has been working as an expert in business and financial management and organizational management, mainly in the EGP (Enterprise Growth Promotion Program) of the European Bank for Reconstruction and Development (EBRD) and with Japan International Cooperation Agency (JICA) in Central Asia (Tajikistan, Uzbekistan, Kazakhstan, Kyrgyzstan), Southeast Asia (Myanmar, Laos, Vietnam), East Asia (Mongolia) and Far East Russia (Vladivostok) as well as Palestine and Turkey in part of Middle East.
Since 2014, in addition to various consulting services, he had worked as an independent auditor for two companies listed on JASDAQ and one company listed on the Second Section of the Tokyo Stock Exchange with another certified public accountant. He has also been involved in audit work for public interest corporations at Seisen Audit Corporation.
In September, 2023, he established SMASH International Accounting Office with Certified Public Accountant, Certified Public Tax Accountant and Certified Fraud Examiner Daisuke Mori, and leverages the overseas work experience of both to mainly handle various cross-border cases.
In September 2024, he was appointed Partner of SMASH International Audit Corporation and Representative of SMASH International Advisory LLC.