Dai Mori

Since joining PwC Aarata LLC in December 2008, Dai has been mainly engaged in accounting audits, internal audit advisory/co-sourcing, and internal control improvement projects. In accounting audits, Dai has been exposed to various auditing standards and accounting standards, has worked not only in Japan but also in the United States and the United Kingdom, and has experienced PCAOB audits, which are said to be the most stringent in the world in terms of audit level.
In addition, based on the desire to better meet client needs and expand our business's scope, Dai is in charge of internal audit co-sourcing projects and internal control improvement projects for global companies. Through these projects, Dai is conducting business process reviews with a broader perspective, such as where companies are worried, from the perspective of management, and where they are worried about managing overseas branches/companies. In addition, Dai provides financial advisory services such as IFRS conversion support and IPO support.
In September 2022, he was appointed as Managing Director of SMASH HD Co., Ltd., which has SMASH Management Tax Corporation as a group. He is involved in group management with a total of approx. 100 employees, and performs a wide range of operations such as product development, group management, and management advisory work, etc.
In September 2023, he established SMASH International Accounting Office with Mike Mukaiyama, and leverages the overseas work experience of both to handle various cross-border cases, mainly.
In September 2024, he was appointed Partner of SMASH International Audit Corporation and Representative of SMASH International Advisory LLC.
- A lecturer on "Risk Management in Businesses'' at a practical training school sponsored by JICPA.
- External Executive at multiple companies
- Publication in September 2024 "The next generation of leaders should know the laws of ‘failure’ in overseas expansion"