CFOs and Leaders from Major Japanese Companies Participate; Establishing FP&A Human Resources Forum to Promote Global Standard Management Systems Centered on US-CMA in Japan

(From left: IMA Japan Chapter Co-Representative Kenichiro Ishibashi / Director of Hitotsubashi University CFO Education and Research Center Kunio Ito / Chairman of IMA Global Board of Directors Peter J. Doran / President and Representative Director of CPA Excellent Partners Kensuke Kunimi)

CPA Excellent Partners Co., Ltd. operates with the mission "We support people in expanding their potential and enriching their lives," providing lifelong support for accounting and finance professionals. The Institute of Management Accountants (IMA), an international organization for management accountants, has strengthened its strategic partnership with the IMA Japan Chapter to jointly establish the "FP&A Human Resources Forum," a community for practitioners and aspiring FP&A professionals. The forum will be chaired by Kunio Ito, Director of the Hitotsubashi University CFO Education and Research Center, and will feature a robust management structure comprising CFOs and finance executives from leading Japanese companies, as well as industry and academic experts. By strategically integrating the resources of both organizations, we will strongly promote the adoption of FP&A (Financial Planning & Analysis *) functions, which are in high demand among Japanese companies, and the dissemination of the "US-CMA (Certified Management Accountant)" qualification, which is central to these functions. By combining the educational infrastructure of our "CPA Kaikei Gakuin" US-CMA courses with the forum's network of top-tier practitioners, we will establish a system that provides comprehensive support from learning to practical application and career development, thereby contributing to our further business growth and the enhancement of corporate value for Japanese companies.

(*FP&A (Financial Planning & Analysis) refers to a job role that utilizes accounting and finance knowledge to support corporate 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, placing an unprecedented demand on companies to improve corporate value while being mindful of capital costs and stock prices.

On the other hand, many Japanese companies are said to be lagging in establishing "CFO functions (management systems)" that integrate budget management, 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. Furthermore, our company aims to be an "infrastructure company contributing to accounting and finance professionals," supporting learning, careers, and talent exchange, and launched the "US-CMA (Certified Management Accountant) Course" in March 2026. Through this collaboration with the IMA Japan Chapter, we will integrate our educational infrastructure and strong accounting professional network, contributing to the development of this forum as a platform for learning and exchange among FP&A professionals in Japan. The Ministry of Economy, Trade and Industry is scheduled to participate as a guest in the forum's events.

Objectives of the FP&A Human Resources Forum

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

(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 required for continuing education, thereby supporting their career development.

(4) To deepen understanding of the high affinity between the knowledge domains covered by the US-CMA qualification—such as management accounting, financial planning, performance management, analysis, decision support, internal control, and risk management—and FP&A practice, thereby contributing to the development of FP&A professionals in Japan.

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

*A professional education system for updating specialized knowledge and professional ethics to the latest standards after obtaining a qualification. In a rapidly changing business environment, regular participation in training and earning credits (a mandatory requirement for maintaining the qualification) are obligated to ensure professional competence and credibility.

Future Schedule for the FP&A Human Resources Forum

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

The first meeting is scheduled for Saturday, September 19, 2026.

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

Location: CPASS Lounge

6F Shinjuku Theater Building, 3-14-20 Shinjuku, Shinjuku-ku, Tokyo 160-0022

Target Participants for the FP&A Human Resources 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, or Tax Accountant who are interested in FP&A.

FP&A Human Resources Forum Overview

Name: FP&A Human Resources Forum

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

*Activity reports will be posted periodically.

FP&A Human Resources 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.

<Chairman>

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

<Vice Chairmen>

Kenichiro Ishibashi (IMA Japan Chapter Co-Representative, Professor at Graduate School of Accounting and Finance, Chuo University)

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

<Members> *In Japanese syllabary order

Kensuke Ariga (Deputy Department Head, Corporate Planning & Management Division, Sony Corporation)

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

Atsuhide Itaya (IMA Japan Chapter)

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

Tomonori Ito (Vice President, Business Development and IMA Japan Chapter, Planisware Japan Co., Ltd.)

Kazuma Umehara (IMA Japan Chapter)

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

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

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

Tomoyuki Ozawa (IMA Japan Chapter)

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

Masamasa Kainanuma (IMA Japan Chapter)

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

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

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

Ryosuke Sakagami (Director and CFO, LINE Yahoo Corporation)

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

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

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

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 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)

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

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

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

Jun Liu (President and Representative Director, 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 Vice Chairman Kenichiro Ishibashi

The development of FP&A professionals in Japan is indispensable for putting corporate value management into practice. FP&A professionals are not mere numerical managers. While financial reporting and internal controls emphasize accuracy, reliability, and compliance with past performance, FP&A looks ahead to future performance, translates strategies into numerical plans, and supports the decision-making of management and business leaders. In essence, FP&A professionals are "true business partners" who are deeply involved in the business and are "designers and operators of management control systems" that integrally connect goal setting, budgets, forecasts, KPI management, variance analysis, resource allocation, and evaluation. To fulfill this role, skills in management accounting, financial planning, performance management, analysis, decision support, internal control, and risk management are required, along with business understanding, conceptual thinking, and communication skills. These skill sets have 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 in Japanese companies and the enhancement of corporate value.

Comment from Chairman Kunio Ito

For Japanese companies to sustainably enhance their corporate value, it is essential to deeply integrate management that is conscious of capital costs and stock prices into business site decision-making and execution, rather than merely keeping it as a concept or disclosure statement. The core management function supporting this practice is FP&A. FP&A plays a role in integrally managing budgets, forecasts, KPI management, variance analysis, and resource allocation, connecting strategies to financial results and corporate value creation. In particular, there is a need for the ability to identify the contribution 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 great expectations that this forum will serve as an intellectual foundation connecting industry, academia, and practice, promote the development and exchange of FP&A professionals, and strongly support the advancement of CFO functions, the transformation of management, and the implementation of corporate value management in Japanese companies.

Profile of Kunio Ito

Director of Hitotsubashi University CFO Education and Research Center

Professor Emeritus, Hitotsubashi University

Graduated from Hitotsubashi University, Faculty of Commerce in 1975. Served as Dean of the Graduate School of Commerce and 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 Edition Ito Report" as a result of the "Study Group on Sustainable Corporate Value Enhancement and Human Capital" chaired by him. Formulated "Version 2.0" in 2022 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 Ministry of Economy, Trade and Industry's "Transition Finance Environment Development Study Group," Evaluation Committee Chairman for the Ministry of Economy, Trade and Industry, Tokyo Stock Exchange, and Information-technology Promotion Agency's "DX Stock" selection, Selection Committee Chairman for the Ministry of Economy, Trade and Industry and Tokyo Stock Exchange's "SX Stock" selection. In November 2025, Chairman of the "Council for the Resilience of Small and Medium-sized Enterprises and Small Businesses," and in April 2026, Chairman of the "GX Future Consortium."

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

I am delighted to announce the establishment of the FP&A Human Resources Forum together with the IMA Japan Chapter. In recent years, Japanese companies have faced increasing demands for management that considers capital costs and corporate value, making FP&A professionals who support management decision-making increasingly important. CPA aims to be an "infrastructure company contributing to accounting and finance professionals," providing comprehensive support for learning, careers, and talent exchange. Moving forward, through the US-CMA courses offered by CPA Kaikei Gakuin, 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 in Japanese companies and the enhancement of corporate value.

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 committed to the development of management accounting professionals worldwide through research, the 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 recognized twice as "Professional Body of the Year" by The Accountant/International Accounting Bulletin magazine. It currently boasts a global network of approximately 140,000 members in 150 countries and over 200 professional and student chapters. Headquartered 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 chapter in Japan of IMA (Institute of Management Accountants), an international organization for management accounting professionals with 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 and business strategy, continues to grow, and attention to the US-CMA qualification, an international certification that allows for systematic learning of these areas, is rapidly increasing. The 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.

CPA Excellent Partners Co., Ltd.

CPA Excellent Partners Co., Ltd.

President and Representative Director: Kensuke Kunimi

Established: September 2001

Location: 5F Shinjuku Theater Building, 3-14-20 Shinjuku, Shinjuku-ku, Tokyo

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

Business Activities: Operation of "CPA Kaikei Gakuin," a Certified Public Accountant 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 specialized recruitment agency for accounting and finance professionals (https://cpa-career.jp/)

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

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