株式会社セルム(CELM)
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株式会社セルム(CELM)

Hitoshi Kumagai

Hitoshi Kumagai( )

External Auditor

Hitoshi Kumagai 

Born in Tokyo. He graduated from the School of Commerce, Waseda University in 1993, and in the same year, he passed the second stage exam for the certified public accountant. After serving in tax operations in a medium-sized accounting firm in Tokyo, he went to the United States by himself to engage in conducting financial statements audits in KPMG New York Office. After returning to Japan, he worked in KPMG FAS to build up his experience in providing professional services relating to M&A and corporate rehabilitation and then started Trustees FAS Co., Ltd. in 2006. He has been providing assistances in decision making or negotiation in M&A, start-up support for venture companies and social entrepreneur, and services relating to financial arrangements and enhanced structure for corporate governance. He was appointed as External Auditor of CELM in 2018.

[Publications]
-“The Practice of Strategic Due Diligence Realizing The Growth Through M&A” (in Japanese, 2006)
-“Consolidated Financial Statement Handbook” (in Japanese, 2004)
-“New Q&A Encyclopedia for U.S. Accounting” (in Japanese, 2002)
-“Kommentar International Accounting Standards” (in Japanese, 2000)

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