FP&A Talent Forum Established

(From left: IMA Japan Chapter Co-Representative Zenichiro Ishibashi / Hitotsubashi University CFO Education and Research Center Director Kunio Ito / IMA Global Board Chair Peter J. Dolan / CPA Excellent Partners Representative Director Kensuke Kunimi)

The Institute of Management Accountants (IMA), an international organization for management accountants, represented by its Japan Chapter (hereinafter, IMA Japan Chapter), has strengthened its strategic partnership with CPA Excellent Partners Co., Ltd. (Headquarters: Shinjuku, Tokyo; hereinafter, CPA Excellent Partners), which boasts an overwhelming track record of passing the Certified Public Accountant examination and provides lifelong support for advanced accounting and finance professionals. Together, they have jointly established the "FP&A Talent Forum," a community for practitioners and aspiring FP&A professionals. The forum has established a robust operational structure, chaired by Mr. Kunio Ito, Director of the Hitotsubashi University CFO Education and Research Center, bringing together CFOs and finance executives from leading major companies in Japan, as well as experts from industry and academia. By strategically integrating the resources of both organizations, we will strongly promote the establishment of FP&A (Financial Planning & Analysis *) functions, which are in high demand in Japanese companies, and the dissemination of the "US-CMA (Certified Management Accountant)" qualification, which is central to these functions. (*FP&A (Financial Planning & Analysis) refers to a job role that utilizes accounting and finance knowledge to support corporate management decision-making and financial analysis.)

Background and Objectives of the Strategic Partnership

In recent years, the business environment surrounding Japanese companies has undergone significant changes, with an increasing demand for management that enhances corporate value while considering capital costs and stock prices. On the other hand, many Japanese companies are said to be lagging in establishing "CFO functions (management control systems)" that integrate budget, performance management, and resource allocation. The key to solving this challenge lies in nurturing FP&A professionals who support management through future forecasting and analysis. The "US-CMA" qualification offered by IMA systematically covers the skills required for FP&A practice, including financial planning, performance management, decision support, and risk management. To ensure the widespread adoption of US-CMA in Japan and the development of FP&A practices, IMA Japan Chapter has selected CPA Excellent Partners as its strategic partner, an organization that supports lifelong growth with a focus on leading accounting and finance education in Japan. By combining the strengths of both organizations, we will build a system that provides comprehensive support from learning (training courses) to practical application (networking and career support), aiming to foster FP&A talent and grow the market in Japan. The Ministry of Economy, Trade and Industry is scheduled to participate in the forum's events as a guest.

Objectives of the FP&A Talent Forum

(1) To share practical knowledge related to FP&A and deepen the professional development of FP&A talent.

(2) To promote exchange among practitioners involved in corporate planning, business management, accounting, and finance in Japanese and foreign companies, as well as holders of related qualifications, and to form a continuous human network.

(3) To provide opportunities for US-CMA qualification holders and those aspiring to obtain it to connect learning with practice, and to offer US-CMA qualification holders opportunities to earn CPE* credits necessary for continuing education, thereby supporting their career development.

(4) To deepen understanding of the high compatibility between the knowledge system covered by the US-CMA qualification—including management accounting, financial planning, performance management, analysis, decision support, internal control, and risk management—and FP&A practices, thereby contributing to the development of FP&A talent in Japan.

(5) To contribute to the advancement of corporate management control and the enhancement of corporate value through the development of FP&A practices.

*A professional education system for continuously updating specialized knowledge and professional ethics after obtaining a qualification. In a rapidly changing business environment, regular training and credit acquisition (a mandatory requirement for maintaining the qualification) are required to ensure professionalism and credibility.

Future Plans for the FP&A Talent Forum

This meeting will be co-hosted by IMA Japan Chapter and CPA Excellent Partners.

The first meeting is scheduled for Saturday, September 19.

Date and Time: September 19, 2026 (Saturday) 3:00 PM - 6:00 PM

Location: CPASS Lounge

6F Shinjuku THEATER Bldg., 3-14-20 Shinjuku, Shinjuku-ku, Tokyo 160-0022

Target Participants for the FP&A Talent Forum

(1) US-CMA qualification holders, individuals considering obtaining the US-CMA qualification, and IMA Japan Chapter members.

(2) Individuals involved in corporate planning, business management, accounting, and finance in Japanese and foreign companies who are interested in FP&A.

(3) Holders of qualifications such as USCPA, Certified Public Accountant, and Certified Tax Accountant who are interested in FP&A.

FP&A Talent Forum Overview

Name: FP&A Talent Forum

Website: https://cpass-net.jp/lp/fpna-forum/

*Activity reports will be provided as needed.

FP&A Talent Forum Committee and Secretariat Members (Titles omitted)

To drive the strategic development of this forum, we have established a committee and secretariat with the following strong lineup.

<Chairperson>

Kunio Ito (Director, Hitotsubashi University CFO Education and Research Center)

<Vice Chairpersons> Zenichiro Ishibashi (Co-Representative, IMA Japan Chapter; Professor, Graduate School of Accounting and Finance, Chiba University of Commerce)

Kensuke Kunimi (Representative Director and President, CPA Excellent Partners Co., Ltd.)

<Committee Members> *In Japanese syllabary order Kensuke Ariga (Deputy General Manager, Corporate Planning & Management Division, Sony Corporation)

Chie Ikegawa (Director and IMA Japan Chapter, NIPPON EXPRESS HOLDINGS, INC.)

Atsuhide Itaya (IMA Japan Chapter)

Shun Ito (Executive Officer and CFO, Loglass Inc.)

Tomonori Ito (Vice President of Business Development and IMA Japan Chapter, Planisware Japan Inc.)

Kazuma Umehara (IMA Japan Chapter)

Hiromi Oshima (Senior Executive Officer and General Manager, Finance Department, IHI Corporation)

Toshiki Ohya (Director and Senior Executive Officer, CFO, GREE Holdings, Inc.)

Norihisa Oku (Professor, Faculty of Commerce, Graduate School of Commerce Dean, and IMA Japan Chapter, Tokyo International University)

Tomoyuki Ozawa (IMA Japan Chapter)

Ai Ono (Associate Director, Financial Planning Department, Finance & Accounting Division, and IMA Japan Chapter, CBRE K.K.)

Kimimasa Kairunuma (IMA Japan Chapter)

Masahiro Kadata (Department Manager, FP&A Department, NEC Corporation)

Kazunari Kiboshi (Managing Partner / Co-Founder, Sirius Japan LLC. and IMA Japan Chapter)

Shinya Konishi (Senior Director, Healthcare Compliance Office, Medical Company, and IMA Japan Chapter, Johnson & Johnson K.K.)

Ryosuke Sakagami (Director and CFO, LINE Yahoo Corporation)

Masahiro Sano (Senior Analyst and IMA Japan Chapter, Johnson & Johnson)

Shingo Shinomiya (Department Manager, FP&A Corporate Planning Department, and IMA Japan Chapter, Weathernews Inc.)

Keiei Shinokai (Professor, Graduate School of Professional Accountancy, and IMA Japan Chapter, Kumamoto Gakuen University)

Tomohiro Tada (General Manager, Business Management Department, Accounting & Finance Division, Unicharm Corporation)

Nina Michaels-Kim (IMA Global Board Member)

Koichi Hattori (Senior Manager, Consumer Foods Business Division, and IMA Japan Chapter, Ajinomoto Co., Inc.)

Yoshinori Hara (Director and Executive Officer, CFO, I-ne Inc.)

Takuto Hiraiwa (Panasonic Connect Co., Ltd. and IMA Japan Chapter)

Hitoshi Honda (Executive Officer, Head of Finance & Accounting Division, Kokuyo Co., Ltd.)

Yoshio Masuda (SVP, Head of Finance & Accounting Division, Fujitsu Limited)

Akihiko Miki (Former Executive Officer, CFO, Rigaku Holdings Corporation and IMA Japan Chapter)

Hisao Miki (Former Vice President, Business Strategy Office, Recruit Co., Ltd. and IMA Japan Chapter)

Takahiko Miyamoto (CFO, VCA Japan LLC. and IMA Japan Chapter)

Jyunji Yamanaka (Manager, Management Control Division, and IMA Japan Chapter, GLOBIS Corporation)

Yoshinobu Yarita (Representative Director, Japan Alternative Investment Research Institute Inc. and IMA Japan Chapter)

Jongcheol Ryu (Sony Semiconductor Solutions Corporation and IMA Japan Chapter)

Jun Liu (Representative Director and President, First Business Technology Inc. and IMA Japan Chapter)

<Secretariat> *In Japanese syllabary order

Committee Member (Secretariat): Satoshi Abé (IMA Japan Chapter)

Committee Member (Secretariat): Nobuyoshi Umezawa (CPA Excellent Partners)

Committee Member (Secretariat): Kazushi Kadota (CPA Excellent Partners)

Committee Member (Secretariat): Kazunari Kiboshi (IMA Japan Chapter)

Committee Member (Secretariat): Aya Saito (CPA Excellent Partners)

Comment from Kensuke Kunimi (Representative Director, CPA Excellent Partners)

I am extremely pleased to be able to establish the FP&A Talent Forum together with IMA Japan Chapter.

In recent years, Japanese companies have been increasingly required to manage with an awareness of capital costs and corporate value, and the importance of FP&A professionals who support management decision-making is growing. CPA aims to be an "infrastructure company contributing to accounting and finance professionals" and has provided integrated support for learning, careers, and talent exchange.

Moving forward, through the US-CMA courses offered by CPA Accounting Academy, which emphasize complete understanding, we will support the acquisition of knowledge and skills necessary for FP&A practice, and in collaboration with this forum, we will contribute to the advancement of management control and the enhancement of corporate value in Japanese companies.

Comment from Kunio Ito (Chairperson)

For Japanese companies to sustainably enhance their corporate value, it is essential to deeply integrate management that considers capital costs and stock prices into decision-making and execution at the business level, rather than merely as conceptual or disclosure-related expressions. The core management function that supports this practice is FP&A. FP&A is responsible for integrally managing budgets, forecasts, KPI management, variance analysis, and resource allocation, linking strategy to financial results and corporate value creation.

In particular, there is a need for the ability to identify contributions to future profitability and cash flow from growth investments such as human capital, R&D, DX, and M&A, and to optimally allocate limited management resources. I have high expectations that this forum will serve as an intellectual foundation connecting industry, academia, and practice, promote the development and exchange of FP&A talent, and strongly support the advancement of CFO functions in Japanese companies, the transformation of management control, and the implementation of corporate value management.

<Profile of Kunio Ito>

Director, CFO Education and Research Center, Hitotsubashi University

Professor Emeritus, Hitotsubashi University

Graduated from Hitotsubashi University, Faculty of Commerce in 1975. Served as Dean of the Graduate School of Commerce and Management, Dean of the Faculty of Commerce, and Vice President of Hitotsubashi University. Published the "Ito Report" in 2014, which garnered significant attention both domestically and internationally. In 2019, became Chairman of the "TCFD Consortium," an organization of companies and organizations working on climate change countermeasures. In 2020, published the "Human Capital Version Ito Report" as a result of the "Study Group on Sustainable Corporate Value Enhancement and Human Capital" chaired by him. In 2022, formulated "Version 2.0" and became Chairman of the "Human Capital Management Consortium" established in the same year. Chairman of the "Digital Governance Study Group for the Society 5.0 Era," Chairman of the "Transition Finance Environment Development Study Group" at the Ministry of Economy, Trade and Industry, Evaluation Committee Chairman for "DX Companies" by the Ministry of Economy, Trade and Industry, Tokyo Stock Exchange, and Information-technology Promotion Agency, Selection Committee Chairman for "SX Companies" by the Ministry of Economy, Trade and Industry and Tokyo Stock Exchange. In November 2025, Chairman of the "Council for Strengthening the Resilience of Small and Medium-sized Enterprises and Small Businesses," and in April 2026, Chairman of the "GX Future Consortium," among other roles.

Comment from Zenichiro Ishibashi (Vice Chairperson)

The development of FP&A talent in Japan is indispensable for putting corporate value management into practice. FP&A professionals are not mere numerical management personnel. While financial reporting and financial control emphasize accuracy, reliability, and compliance with past performance, FP&A plays a role in forecasting future performance, translating strategies into numerical plans, and supporting the decision-making of management and business leaders. In other words, FP&A professionals are "true business partners" who are deeply involved in the business, and they are the "designers and operators of the management control system" that integrally connects goal setting, budgeting, forecasting, KPI management, variance analysis, and resource allocation. To fulfill this role, in addition to management accounting, financial planning, performance management, analysis, decision support, internal control, and risk management, business understanding, conceptualization ability, and communication skills are required. This skillset has a high affinity with the knowledge domains systematically covered by the US-CMA qualification. Through this forum, we will promote learning and exchange among FP&A professionals, contributing to the advancement of management control and the enhancement of corporate value in Japanese companies.

About the Institute of Management Accountants (IMA)

IMA® is one of the largest and most respected professional organizations dedicated to the advancement of management accounting professionals. IMA is globally committed to the development of management accounting professionals through research, its CMA® (Certified Management Accountant) and CSCA® (Certified in Strategy and Competitive Analysis) certification programs, the FMAATM (Financial and Managerial Accounting Associate) certification program, as well as continuing education, networking, and the promotion of business practices based on the highest ethical standards. IMA has a proven track record, having been named "Professional Body of the Year" twice by The Accountant/International Accounting Bulletin magazine, and currently operates a global network of approximately 140,000 members and over 200 professional and student chapters in 150 countries. With its headquarters in Montvale, New Jersey, USA, IMA provides localized services through six global regions: the Americas, China, Europe, Middle East/North Africa, India, and Asia Pacific.

About IMA Japan Chapter

The IMA Japan Chapter is the official Japanese chapter of IMA (Institute of Management Accountants), an international organization for management accounting professionals with its headquarters in the United States. It provides a platform for learning, networking, and career development for Japanese business professionals interested in FP&A (Financial Planning & Analysis), Management Accounting, and the US-CMA (Certified Management Accountant) qualification.

In Japanese companies, the importance of FP&A functions and management accounting, which lead management control and business strategy, continues to grow, and attention to the US-CMA qualification, which allows for systematic learning of these areas, is rapidly increasing. IMA Japan Chapter serves as a reliable source of information and a community for "FP&A," "Management Accounting," and the "US-CMA Qualification" in Japan, supporting the growth and career advancement of its members.

About CPA Excellent Partners Co., Ltd.

CPA Excellent Partners Co., Ltd.

Representative Director: Kensuke Kunimi

Established: September 2001

Location: 5F Shinjuku THEATER Bldg., 3-14-20 Shinjuku, Shinjuku-ku, Tokyo

Reference URL: https://cpa-excellent-partners.co.jp/

Business Activities: Operation of "CPA Accounting Academy," a CPA qualification school (https://cpa-net.jp/)

Operation of e-learning "CPA Learning," where bookkeeping and accounting finance can be learned completely free of charge (https://www.cpa-learning.com/)

Operation of "CPASS Career," a recruitment agency specializing in accounting and finance professionals (https://cpa-career.jp/)

Operation of "CPA Jobs," a job site specializing in accounting and finance professionals (https://cpa-jobs.jp)

Operation of "CPASS," a lifelong support platform for accounting and finance professionals (https://cpass-net.jp/)