Hiroyasu Kato is a Managing Director at GCA FAS Co Ltd. and the Partner of GCA Tax Corporation. In 1992, he started his career in audit in New York with KPMG, where he provided audit services to Japanese companies and also advised Japanese companies on the establishment of U.S. joint ventures. In 1998, he returned to Japan and joined KPMG Corporate Finance where he specialized in M&A and transaction advisory related services. He has extensive experience in all phases of the M&A transaction including business valuation, structuring, accounting & tax assessment, business restructuring, negotiation of terms and conditions and due diligence for domestic and cross-border acquisitions. Key transactions include the acquisition of the business such as Sankei, Leilian, Shanshan Group, Shandong Ruyi Science & Technology Group, Edwin, and the luxury brand business such as Hunting World, Bally, Chrome Hearts, Paul Smith and others by ITOCHU Corporation. He is a part-time instructor at Kobe University. Hiroyasu Kato graduated from Kansai University, where he majored in Commerce. He is a Japanese and US CPA.