Provided support to Japanese company (less than 10 billion yen in sales) in dealing with audits conducted by US audit firms when listing on Nasdaq. Normally, audits for Nasdaq listings are conducted under strict standards such as PCAOB audits, and as the audits are conducted by US audit firms other than major audit firms, almost all of the process is conducted in English. For the Nasdaq listing, we assigned a member with experience in auditing US listed companies under PCAOB standards in the US. This is a very rare case among other accounting and auditing firms and is one of our strengths.